StephenR : the reason its 50% is that I am a nitwit You are right it should be 25 % ( the maximum value in a cell is 10 - so if only two cell has value then the main figure would be the actual value which in this case is 10 - 5 divided by the maximum possible that is 20 (since one cell is NA )= 25 %


arthurbr : ideally I was not looking for that answer - however you answer did give me the fuel to think - so I used this formula

=AVERAGE(B1:B3)

Unfortunately it was giving an incorrect figure of 250 % , so what I have done is I have modified the formula to =AVERAGE(B1:B3)/10 to get 25% display.

I am not sure whether this work around is the right work around or whether it might collapse later on.

Thanks