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awk -F'[=,]' ' {
V[++n] = $2
R[n] = $0
} END {
for ( i = 1; i <= n; i++) {
if(V[i+1] > 0)
print R[i], ((V[i] - V[i+1]) / V[i]) *...

As per the formula, the results are correct:
jime=8,yime=1.23243,lime=[Mar-12-(UTC)],lap=985434334,-700,# Formula: (1 - 8) / 1 * 100...

You have to change the divisor accordingly depending on if value is increasing or decreasing to get expected result:
awk -F'[=,]' ' {
V[++n] = $2
R[n] = $0
} END {
for (...

If you want to run it in single line, then you have to use semi-colon ; to separate statements:
awk -F'[=,]' '{V[++n]=$4;R[n]=$0}END{for(i=1;i<=n;i++) print R[i],(V[i]-V[i+1])/V[i]*100}' OFS=, file

Is this what you are looking for?
awk -F'[=,]' ' {
V[++n] = $4
R[n] = $0
} END {
for ( i = 1; i <= n; i++ )
print R[i], (...