I have 2 table YearlyRatio and Ratio, I want calculate every cell in Ratio for every year. example: cell ROE for 2003: I use IS_R024(2003)/BS_R080(2003). ROA: IS_R024/BS_R001. How can I use VBA or query to fill all of cell. thank you so much!!!

If you want the truth, these kinds of calculations are more geared for Excel. That program will do these much faster than Access will, and the 2 dimensional nature of it will be complementary too... :)

Thank you for your advice, but this table only the small in the big project with more table, query. So I don't want use excel and then connect with Access.