You can use this code, however, you'll need to correct the formula.

Code:
Sub FillFormula()

    Dim lngRows As Long
    lngRows = Cells(Rows.Count, "M").End(xlUp).Row
    
    For lngRows = 5 To lngRows Step 4
        Cells(lngRows, "Q").FormulaR1C1 = _
        "=IF(AND((RC[-8]/R[-1]C[-8])>=1,(RC[-6]/R[-1]C[-6])>=5.5,(RC[-4]/R[-1]C[-4])>=5),ROUND((RC[-6]/R[-1]C[-6]),2)&"" ABC"",IF(AND(ABS((RC[-8]/R[-1]C[-8])-1)<=1,(RC[-6]/R[-1]C[-6])>=5.5,(RC[-4]/R[-1]C[-4])>=5),ROUND((RC[-6]/R[-1]C[-6]),2)&"" PQR"",""Ignore""))"
        Cells(lngRows, "R").FormulaR1C1 = "=1+1"
    Next lngRows
    
End Sub