= IF(D3 & lt； > "Not up to standard", C3*E3-H3, if (F3= "Yes", C3*3/ 100-H3, 0-H3))
Note 1: Enter the formula in the cell of JBOY3 and drop it down to fill it in.
Note 2: The first value calculated by the formula (46.8 in cell J4) is different from the topic value, and it should be a clerical error.
Note 3: Nesting with if is not as simple as this formula.
The result of the formula is as follows:
Graphical representation of formula results