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Default Formula or Function?


I am trying to measure a service efficiency .

Cell C4, requested amount.
Cell D4, received amount.
Cell E4 =C4/D4. with result in%
Cell B1 = average Column E.

This works, but when the value in D4 is smaller than C4, E4 returns
more than 100%. I intend that the difference for more or for less, be
presented in%.

how to do?

Thanks in advance
Joćo


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