PHP Warning: Division by zero

Try using

$var = @($val1 / $val2);

$diffPricePercent = (($actual * 100) / $itemCost) / $itemQty;

$itemCost and $itemQty are returning null or zero, check them what they come with to code from user input

also to check if it's not empty data add:

if (!empty($_POST['num1'])) {
    $itemQty = $_POST['num1'];
}

and you can check this link for POST validation before using it in variable

https://www.virendrachandak.com/techtalk/php-isset-vs-empty-vs-is_null/

If a variable is not set then it is NULL and if you try to divide something by null you will get a divides by zero error

You need to wrap your form processing code in a conditional so it doesn't run when you first open the page. Something like so:

if($_POST['num1'] > 0 && $_POST['num2'] > 0 && $_POST['num3'] > 0 && $_POST['num4'] > 0){

  $itemQty = $_POST['num1'];
  $itemCost = $_POST['num2'];
  $itemSale = $_POST['num3'];
  $shipMat = $_POST['num4'];

  $diffPrice = $itemSale - $itemCost;
  $actual = ($diffPrice - $shipMat) * $itemQty;
  $diffPricePercent = (($actual * 100) / $itemCost) / $itemQty ;
}