Use case
Return the ratio of how much time has already been spent in proportion to the original estimate.
Expression
Create and configure a Smart field using this expression in General parsing mode:
%{%{issue.originalEstimate} != null AND %{issue.timeSpent} != null ? {issue.timeSpent} / {issue.originalEstimate} * 100 : null}
Display format
Optionally use the following output format, to return actual percentages, e.g. 75 %.
##.# %