Not sure whether this is what you have asked for.

A1 Cell
MAX CAPACITY

A2 Cell
48

B1 Cell
CURRENT UTILISATION

B2 Cell
36

C1 Cell
% OF UTILISATION

C2 Cell copy the below formula and paste it.
=IF(A2="","",B2/A2)

Place the cursor in C2 cellDo Right ClickFormat
CellsNumberCategoryPercentageOk.

Remember to Click Yes, if this post helps!

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(Ms-Exl-Learner)
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"Hammer" wrote:

I am trying to put together some utilisation figures with a formula where the
answer can not exceed 100%.

I.E if a vehicle can carry a max of 24 pallets per load then it's maximum
utilisation is 100% per load but if the same vehicle does 2 trailer loads in
a day with a combined total of 48 pallets then it's utilisation is still only
100% as it has taken 2 full traileirs or if the second load is only 12
pallets then the overall utilisation is only 75% (36 pallets delivered out of
a maximum 48 possible)

Can anyone please help, every way I try the answer is always over 100%