Why do you keep asking the same question in multiple threads? Try
this:

=IF(A1=0,0,ROUNDUP(B1/A1,2))

Hope this helps.

Pete

On May 5, 10:52*am, TSK wrote:
Hi Gary,

Thank you for the helped but how do I applied together with round up function?
Currently my fomula in cell c as follow

cell c = roundup(B1/A1,2)