Welcome to the board, please note however your original thread title is not appropriate. The title should refer to the underlying problem and should use terms appropriate to a Google Search.
Given first post etc I've modified for you on this occasion - please be sure to familiarise yourself with the Forum Rules going forward.
Re: your problem - format the cell as something other than Text before you enter the formula else Excel treats it as a text string.
Post entry: fixes would be a) format as General, hit F2 on formula cell and press Enter or b) run Edit & Replace replacing = with =
As to your formula - the VALUE calls aren't necessary given the act of division will coerce automatically.
adjust the format as per your requirements
(of course if either A2 or B2 contain non-numeric values #VALUE! error will result given invalid coercion)
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