Help to divide a number from a variable cell

Originally Posted by maym

thanks Sixthsense. I used the last line of code but still get the same error:

Added error handler for both

If Application.IfError(Sheets(j).Cells(i, 4).Offset(3, 0).Value, 0) <= Application.IfError(100 / Cells(i, 4).Offset(2, 0).Value, 0) Then