The problem is again , as always , that you cannot explain your problem in English.
Also you did not take enough care with your choice of original test data. You original test data did not test all scenarios.
You do not take enough time to prepare your question. This means that we both waste a lot of time later.
If you continue to give such bad information, it will not be possible for me to find lots of time to waste trying to understand your question!!



I will make a guess at the question:

This is my guess at what you want:
Explanation 1
In column K are numbers given to a maximum of 2 decimal places, for example
Column K
1090.69
147.95
264.47
30

The value in Column K must be adjusted so that it has the decimal format to 2 decimal places in steps of .05
So in this form, of like
23.95
234
34.25
4.30
100.35
45.45
56.05 ……… etc….

So for example, in the above Column K test data, no adjustment is needed for 147.95 or 30
For 1090.69 and 264.47 some adjustment is needed. The adjustment could be to raise or lower the value. These are the possibilities:
change 1090.69 to 1090.65 or 1090.7
change 264.47 to 264.45 or 264.50

Which of the two adjustments is necessary will depend on the following:
If column H is greater than column D , then we adjust up .
If column H is lower than column D, then we adjust down .

Explanation 2
For all data rows, we compare column H to column D. If column H is greater than column D , then we adjust the value in column K up to the nearest multiple of .05. If column H is less than column D , then we adjust the value in column K down to the nearest multiple of .05. ( If the value in column K is an exact multiple of .05, then no action is to be taken )

_.________

For example
Before:
Row\Col
D
E
F
G
H
I
J
K
2
1087
1088
1077.25
1067.25
1079.9
25
10.799
1090.69
3
148.05
149.9
146.5
146
146.5
22
1.465
147.95
4
265
269.3
265
262.85
267.15
15083
2.6715
264.47
5
30.4
30.4
29.8
29.65
29.95
17388
0.2995
30


After:
Row\Col
D
E
F
G
H
I
J
K
L
2
1087
1088
1077.25
1067.25
1079.9
25
10.799
1090.65
This nuber is adjusted down
3
148.05
149.9
146.5
146
146.5
22
1.465
147.95
This number is not changed
4
265
269.3
265
262.85
267.15
15083
2.6715
264.5
This number is adjusted up
5
30.4
30.4
29.8
29.65
29.95
17388
0.2995
30
This number is not changed




Solution ( guess )
See next post: