\documentclass{article}

\usepackage{mkessler-faktor}

\begin{document}

\[
    \faktor{A}{B} \cong \cofaktor{C}{D}
\] 
\[
   \faktor[1]{A}[-1.5]{B} \cong \cofaktor[-1]{A}[0.5]{B}
\] 
\[
  \cofaktor*[-1]{A}[2]{B}  = x
\]
\end{document}