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.
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.