Private Sub Worksheet_Change(ByVal Target As Range)
If Target.Column > 2 And Target.Column < 40 And Target.Row > 2 And Target.Row < 40 Then
If Cells(23, 3) = 0 Then
Cells(28, 3) = 0
Else
Cells(28, 3) = Cells(23, 3) / Cells(27, 3)
End If
If Cells(25, 3) = 0 Then
Cells(23, 9) = 0
Else
Cells(23, 9) = Cells(25, 3) / Cells(27, 3)
End If
If Cells(26, 3) = 0 Then
Cells(24, 9) = 0
Else
Cells(24, 9) = Cells(26, 3) / Cells(27, 3)
End If
End If
End Sub