' data start
Cells(2, 3).Select
Set Rng = Range(Selection, Selection.End(xlToRight))
i0 = 0
For Each c1 In Rng.Cells
For Each c2 In Rng.Cells
If c1.Column < c2.Column Then
i0 = i0 + 1
'output results
Cells(11, 2 + i0) = c2.Value / c1.Value
End If
Next c2
Next c1