1. I don't think you divide Nomin by Denom. I think you multiple Nomin by the inverse of Denom

2. As to the 'scaler', do you mean the matrix determinate? if so you can use the MDETERM() function after #1

Forgetting the VBA and Excel functions for a minute -- what is the formula in words / math?

And as check, do you have inputs that provide a known answer?