select cell C3 by single clicking the cell:

now type the "=" (equal sign) to start formula edit mode. This opens the floating formula bar.

Now type the open parenthesis (shift + 9)... the "(", then single click cell B2

now type the minus sign, then single click cell A2, then type the close parenthesis, now type the forward slash.:

Please note that Number will change the forward slash (the divide operator) to a traditional divide symbol... the obelus ("÷").. but sometimes it's hard to read.
Now single click cell A2, then type the return key.

this results in the formula:
(Retail - Cost) / Cost
now select cell C2 and open the cell formatter to make this a percent:


You can fill this formula down to subsequent cells using one of the following methods:
A) select cell C2, copy
select cells C2 thru the end of column C, paste
to select cell C2, single click. to select the range C2 thru the end of column C, single click cell C2, then hold the shift key while single clicking the paste cell in column C
B) hover the cursor over the bottom edge of cell C2. when the little yellow fill control appears, click and hold, then drag down as needed to fill the formula