I've done this a different way, sorry I forgot to rate your reply until now

"Bearacade" wrote:


Assuming A1:B5 is your range, try this

=IF(B5 = "", IF(B4 = "", ABS(1-(B3/B1)), ABS(1-(B4/B1))),
ABS(1-(B5/B1)))


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Bearacade
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