No :(

with that formula

=IF(C26,C60/C26-1,0)

It depends on the value in C26. If C26 is not zero that is deemed to be
TRUE so the first operation is performed, i.e. C60/C26-1

If C26 is zero that is deemed to be FALSE so 0 is returned.

This way you never divide by zero so you never get a #DIV/0! error


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