Explanation

This formula uses theMIN functionas analternative to the IF function.

The second value is the result of B5 divided by C5.

you’ve got the option to use theMAX functionin a similar way to guarantee aminimumvalue.

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Otherwise, return B5/C5.

This formula works fine but is more complex and redundant.

The MIN function ignores empty cells, the logical values TRUE and FALSE, and text values.

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Excel MIN function