Your data indicates that almost every sale has been returned.
In a new sheet, drag "Number of Records" to Text. You will see 9,173,904 records. Now, drag "Returned" to filters and keep only 'Yes'. You will see 9,133,910 records. Change 'Yes' to 'Null' in the filter, and you will see 19,994 records.
This makes me wonder if this is the best indicator of whether a sale was returned or not. If it is, since values are null and non-null, you can change your "return sales of sub-category" calculation as follows:
This will now show slightly different numbers than 100% - but still very close.
The reason it's not working in the way you have defined it is that NULLs are ignored. You need an explicit NULL check.
Hope this helps. Once you understand the meaning of the Returned field better, I hope my suggestion will help you get the right formula.
first of all thank you for your reply, yeah it does help me to get my formulae right. Thanks a lot..
Did u get your answer. If yes, then please share the FInal workbook with us as well