What is wrong with my custom column formula?

[vbaNumpty]

I get a token literal expected error, not sure what I am missing.

It highlights the ' o" ' part of the No

=if [UPC]= <> "No" then "Yes"[UPC]

I am trying to change any value that is <> than "No" to be "Yes"

also tried

=if [UPC] <> "No" then "Yes"

 

[vbaNumpty]

turns out it NEEDS and else, unlike vba