I would do it with an IF formula. If the score is in A1, then the formula would be:
=IF(A1<400,1,400/A1)
With this formula, if the score is less than 400 the cell will produce a 1 (or 100% if it's formatted to percentage). If the score is greater than 400, the cell will display 400/score (e.g. 400/450 = 0.888889 = 89%).
-SW
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