Many people are reluctant to download files from an unknown source - it
is better to try to describe your problem with example data in plain
text on the newsgroups, so that is probably why you have had no
responses.

However, in your example I would suggest you enter this formula in H6:

=i6/5

format as percentage and copy down. If you really want this column to
look blank, then format the foreground colour to white. Then in J6
enter this formula:

=AVERAGE(IF(E6:H6<0,E6:H6))

Do not press <ENTER when you have typed this is - instead press
<CTRL<SHIFT<ENTER at the same time, as this is an array formula. If
you do it correctly then Excel will wrap curly braces { } around the
formula - you should not type these yourself. You can then copy this
formula down the column.

Hope this helps.

Pete