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How to calculate Over/Under Jitta Line?

Over and Under Jitta Line is calculated following the principle of Upside Gain and Downside Risk, formula is as follow:

(Jitta Line - Price)*100 / Price

Examples

If Jitta Line = $10 and Market Price = $5

Upside gain = (10-5)/5 *100% = 100%

We refer this as "100% Under Jitta Line"

If Jitta Line = $10 and Market Price = $20

Downside risk = (10-20)/20 * 100 = -50%

We refer this as "50% Over Jitta Line"