完成率正負 各排名給分 (11001)

D2=INDEX({5,-5}/COUNTIF(B:B,{">1","<1"})*COUNTIFS(B:B,{">1","<1"},B:B,{"<=",">="}&B$3:B$9),ROW(A1),1+(B3<1))

另解{=IF(B3>1,5/SUM(N($B$3:$B$9>1))*SUM((B3>=$B$3:$B$9)*($B$3:$B$9>1)),-5/SUM(N($B$3:$B$9<1))*SUM((B3<=$B$3:$B$9)*($B$3:$B$9<1)))