Try...

=A3/A2

....and format the cell as 'Percentage'.

Hope this helps!

In article <56aa4ced9ce92@uwe, "kyleuk via OfficeKB.com" <u15338@uwe
wrote:

Hi I have created a s/sheet for a fruit machine I have and would like to work
out the payout percentage:-

A2 = money in $100 and
A3 = money out $78

What formula would i use to state the payout percentage is 78%

Thanks