We generated the attached workbook with Aspose .Cells for .Net 220.127.116.11. When we load it into Excel it complains about a circular reference in cell Shares!C30 (and D30, etc.) When you go into that cell and hit F2 / Enter the value stays the same and the error goes away, so that shows that it had the correct number and it's not actually circular. The interesting thing about this expression is that it might be circular if it used the other branch of the IF, but it doesn't.
Also, we autofit the columns in Aspose, but I noticed that column B on this same sheet is too wide. If I auto-fit in Excel it changes to the correct width.