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How To Calculate Cotangent . Cot x = cos x sin x. The cotangent of x is defined to be the cosine of x divided by the sine of x: The formula for cot (The formula for the cotangent) from lunlun.com However, these asymptotes occur whenever the. The excel cot function returns the cotangent of an angle provided in radians. Once happy, click the compute cotangent button.