Array formulae aren't supported in PHPExcel; but I don't understand why you're trying to set this as an array formula in the first place (at least for H2)
For H2
$F->setCellValue('H2','=A' . $Line . ' / B' . $Line);
But you realise that you're simply overwriting this with a different value in each iteration of your loop
But I don't know what you expect to see for the cells in column I