Thanks both Domenic & Roger its works great.

Roger Govier wrote:
Hi

Either
=A3/A2*100
or
=A3/A2 and format cell as Percentage (click the "%" sign on the Format toolbar.

Regards

Roger Govier

Hi I have created a s/sheet for a fruit machine I have and would like to work
out the payout percentage:-
[quoted text clipped - 5 lines]

Thanks