This data item is calculated as the percentage difference between the stock's target and close prices. Stock brokers project the expected price level of the stock over the near term. The average of all these projections for a particular stock is called the stock's target price. 

Suppose 3 brokers are covering stock XYZ and have projected the stock price to be Rs.112, Rs.128, and Rs.97 over the near term. Target price is calculated as (112+128+97) / 3 = Rs.112.33 .

The percentage difference between the target price and the current stock price shows the potential upside/downside in the stock. Suppose the current market price of stock XYZ is Rs.88; we have calculated the target price as Rs.112.33. Percentage upside is calculated as (112.33 / 88) – 1 = 27.65%.

A positive number indicates potential upside, whereas a negative number indicates downside.