Option Base 1
Function R(S As Variant) As Variant
Dim i&, t() As Variant
S = Application.Transpose(S)
On Error Resume Next
i = UBound(S, 2)
If i Then S = Application.Transpose(S)
i = UBound(S)
ReDim t(i - 1)
For i = 2 To i
On Error Resume Next
t(i - 1) = (S(i) - S(i - 1)) / S(i)
If Err Then t(i - 1) = "n/a"
Next
R = t
End Function