A B C D
1 4/1 95 0
2 4/2 96 1
3 4/3 94 -2
4 4/4 92
5 4/5 90
6 4/6 88
7 4/7 86
8 4/8 84
9 4/9 82
C2
=IF(B2="","",B2-B1)
下方向・↓
D2
=IF(B2="",IF(B1="",D1,B1)+LOOKUP(10^9,C$1:C1),"")
下方向・↓
A B C D
1 4/1 95 0
2 4/2 96 1
3 4/3 94 -2
4 4/4 90 -4
5 4/5 86
6 4/6 82
7 4/7 78
8 4/8 74
9 4/9 70