This is so simple, that even I find it easy to do, with a formula...



_____ Workbook: 1.xls ( Using Excel 2007 32 bit )
Row\Col
A
B
C
D
E
F
G
H
I
J
K
1
 Exchange Symbol Series/Expiry Open High Low Prev Close LTP
2
 NSE ACC EQ
1087
1030
955.5
998.45
1079.9
22
=IF(H2>D2,1/100*H2,IF(H2<D2,1/100*H2,"D is equal to H"))
=IF(H2>D2,H2-J2,IF(H2<D2,H2+J2,"D is equal to H"))
3
 NSE ADANIPOWER EQ
148.05
27.75
25.65
25.65
146.5
25
=IF(H3>D3,1/100*H3,IF(H3<D3,1/100*H3,"D is equal to H"))
=IF(H3>D3,H3-J3,IF(H3<D3,H3+J3,"D is equal to H"))
4
 NSE DLF EQ
265
419.7
350.05
387.25
267.15
17388
=IF(H4>D4,1/100*H4,IF(H4<D4,1/100*H4,"D is equal to H"))
=IF(H4>D4,H4-J4,IF(H4<D4,H4+J4,"D is equal to H"))
5
 NSE AMBUJACEM EQ
30.4
155.8
142.55
145.85
29.95
15083
=IF(H5>D5,1/100*H5,IF(H5<D5,1/100*H5,"D is equal to H"))
=IF(H5>D5,H5-J5,IF(H5<D5,H5+J5,"D is equal to H"))
Worksheet: 1-Sheet1

_____ Workbook: 1.xls ( Using Excel 2007 32 bit )
Row\Col
A
B
C
D
E
F
G
H
I
J
K
1
 Exchange Symbol Series/Expiry Open High Low Prev Close LTP
2
 NSE ACC EQ
1087
1030
955.5
998.45
1079.9
22
=IF(H2>D2,1/100*H2,IF(H2<D2,1/100*H2,"D is equal to H"))
=IF(H2>D2,H2-J2,IF(H2<D2,H2+J2,"D is equal to H"))
3
 NSE ADANIPOWER EQ
148.05
27.75
25.65
25.65
146.5
25
=IF(H3>D3,1/100*H3,IF(H3<D3,1/100*H3,"D is equal to H"))
=IF(H3>D3,H3-J3,IF(H3<D3,H3+J3,"D is equal to H"))
4
 NSE DLF EQ
265
419.7
350.05
387.25
267.15
17388
=IF(H4>D4,1/100*H4,IF(H4<D4,1/100*H4,"D is equal to H"))
=IF(H4>D4,H4-J4,IF(H4<D4,H4+J4,"D is equal to H"))
5
 NSE AMBUJACEM EQ
30.4
155.8
142.55
145.85
29.95
15083
=IF(H5>D5,1/100*H5,IF(H5<D5,1/100*H5,"D is equal to H"))
=IF(H5>D5,H5-J5,IF(H5<D5,H5+J5,"D is equal to H"))
Worksheet: 1-Sheet1

Each formula uses 2 Excel If functions, one is nested in the other...

Code:
(    If  _>_   , Do this ,  Else [ If _<_ , Do this  , Else "......"    ]    )

    If ( _>_   , Do this ,  Else  If( _<_ , Do this  , Else "......"    )    )
Column J
Code:
  =IF(H2>D2,1/100*H2,IF(H2<D2,1/100*H2,"d is equal to H"))

 if column H is greater than column D then calculate 1% of column H
  =IF(H2>D2,1/100*H2,
                     Else
           if column H is lower than column D then calculate 1% of column H
                     IF(H2<D2,1/100*H2,

                                     Else
                                       "D is equal to H"))
Column K
Code:
  =IF(H2>D2,H2-J2,IF(H2<D2,H2+J2,"D is equal to H"))

 if column H is greater than column D subtract Column H & column J
  =IF(H2>D2,H2-J2,
                  Else
           if column H is lower than column D  add Column H & column J
                  IF(H2<D2,H2+J2,


                                   Else
                                   "D is equal to H"))


Alan

Ref
https://support.office.com/en-us/art...rs=en-US&ad=US
https://www.techonthenet.com/excel/formulas/if.php