The Excel COT function returns the cotangent of an angle provided in radians. In geometric terms, the cotangent of an angle returns the ratio of the length of the adjacent side over the length of the opposite side of the corresponding right triangle. For example, the cotangent of PI()/6 (30°) returns the ratio 1.732.
The graph of COT, shown above, visualizes the output of the function for angles from 0 to a full rotation. The function has vertical asymptotes at the points 0, π, and 2π where the output of the function diverges to infinity. The COT function is the reciprocal of TAN and can be equivalently defined in the formula below: