How to calculate percent of goal when lower is better in Excel
Formula (Excel and Google Sheets)
=B2/C2Divide the target by the actual instead: =B2/C2. Beating a 4-hour target with 5 hours scores 80%.
- Result on the example
- one result per row in
D2, filled down toD6 - Works in
- Every current version
- Google Sheets
- Same formula
See it work
The formula is already in D2, filled down to D6. Change any input and the result updates, or edit the formula to experiment.
How it works
For metrics where less is better, actual/target rewards doing worse. Flipping the division, target/actual, gives 100% on target, more than 100% when the actual is lower, and less when it is higher. Spending $40 per lead against a $50 target scores 125%.
=B2/C2Result0.8
B24The value in B2.
C25The value in C2.
B2/C20.8The / operator divides.
In Google Sheets
The same formula works in Google Sheets: =B2/C2. We ran it in Google Sheets mode on the same data and it returns the same results.
Other ways to do it
Each one was run on the same example sheet.
| Formula | Result | When to use it |
|---|---|---|
| =1-(C2-B2)/B2 | 75%, 120%, 75%…Different result | Another convention: 100% minus the percentage over target. It changes linearly, so 25% over target scores 75%. Scores response time 75% instead of 80%. |
Common mistakes
- An actual of 0 (no downtime at all) makes target/actual divide by zero. Cap it:
=IF(C2=0,1.5,MIN(B2/C2,1.5)). - Mixing scoring rules in one scorecard makes the scores incomparable; use one convention for all lower-is-better metrics.
Try it yourself
Same data, empty answer cell. Your formula is graded instantly, then re-checked on changed data, so a typed-in number won't pass.
Calculate percent of goal when lower is better
D2, score each metric against its target so that lower actuals score higher, then fill down to D6.Questions
How do I cap the score at 120%?
Wrap it in MIN: =MIN(B2/C2,1.2).
How do I score higher-is-better metrics?
Use actual divided by target: =C2/B2.
Checked by running on 2026-10-30: every formula and result on this page was calculated by the Spreadsheet Practice formula engine, in both Excel and Google Sheets modes.