Please I need assistance resolving this.

Actual Target % Achieved should be
-150 -100 -150/100

what is the formulae to achieve this

I was trying to use the formular below for different scenario

=IF(B3<C3,B3/C3,IF(B3C3,(B3/C3),IF(-B3-(C3),(-B3/C3),IF((C3B3<0),(-B3/ABS(C3)),B3/C3))))