If column K is less than 50% of column J,

 If column K is less than 50% of column J, if true return the number in column K. If false, return “NA”. 

Highlight in RED COLOR the rows that are true. That is the rows that are less than 50% of J. 

Result should be retruned in COLUMN T, RESULT column

Add formula such that when i paste more data, it will automatically update result

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