I think you probably want something like this:

=IF(ABS(B2)ABS(C2),B2/ABS(C2),B2/C2)

but if this doesn't give you the results that you want then post back
with a few more examples.

Hope this helps.

Pete

On Dec 7, 6:58*pm, Lawal wrote:
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/AB*S(C3)),B3/C3))))