Actually, you can do without the formula in column B altogether and just type this in cell B1 and copy it down.

=IF(A1=MAX(A:A),100,(A1/MAX(A:A)*100))

Better

Or even better...

=IF(A1=MAX(A:A),(MAX(A:A)/MAX(A:A))*100,(A1/MAX(A:A)*100))

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