The result for U8 is not match with calculator.
There is a bug in libreoffice
Please submit bugs on [Bugzilla](https://bugs.documentfoundation.org/). Thank you.
What’s wrong with it? 15.3361344538/0.0584=262.6050420171233 (you can double-check on the calculator), after rounding to two decimal places 262.61. Did you expect to get 255.67? Then the formula in U8 should have been =ROUND(G8;2)/ROUND(S8;2)