What is the “#DIV/0!” error?
The “#DIV/0!” error is a spreadsheet error that occurs when the result of division is infinite or inexact.

Error
Parameter 2 of the DIVIDE function must be a value other than zero.

The error “Dividing value by 0” is displayed. The “#DIV/0!” error appears when you perform calculations such as 1/0 or 100/0.
How to deal with the “#DIV/0!” error
To avoid this error, you can use the IF function to avoid errors when there is a possibility that the result of division will be 0.
By using the IF function, you can display a specific string or number if the result of division will be 0.
Examples of using the IF function
You can avoid errors by setting the following functions.
=if(C2=0,0,B2/C2)

The error disappeared and 0 was displayed.

Summary
Using the above method, you can avoid the display of the “#DIV/0!” error.
There may be no impact if the error remains displayed. However, there are many cases where it is preferable not to display the error, so it is recommended to set it if possible.