By comparing the written formula in the first image with the formula "=((L2/2))/(((M2*N2)-K2))" there are two things I've noticed.
1- Why are you dividing L2 a.k.a deltaA by 2? Is delta t always equals to 2?
2- Epsilon is supposed to be multiplied by ℓ, but I don't see it in your Excel formula.