O

yES, IT'S CLEAR NOW WHAT YOU WANT TO DO, AND WHAT'S GOING WRONG. (Ooops
caps.)

What's the formula in cell Q18?

Have you tried:
=IF(P180,O18/P18,"")



Sorry, the other way around is what you are doing, so
=IF(O180,P18/O18,"")

That still gives thr wrong answer. In the cell I require the answer I
have =AVERAGEIF(C3:AL3,"%",C18:AL18)