How to express these numbers as a calculation

[no.18shirt]

I have these two numbers:

Debt 180.8m

Profit 99.3m

I want to see whether debt is under 3x year profits. I'd like the number from the calculation of debt and profit to be a number where I can see if the total is under od over 3.00 or not.

Does anyone know what the calculation is?

Thanks

[Fotis1991]

I am quite sure that i am missing something..! What is this?

=A1/B1 ??