Your post doesn't explain very much so just taking
a bit of a guess.

Assuming B5 is a typo, B6 contains a time
and column E contains other times,
put this in F5 and drag down as far as is needed.

=IF(E5<$B$6,3,IF(E5=$B$6,2,IF(E5$B$6,1)))

HTH
Martin


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e5 could say 3 as its more than 0
e6 should say 3 as it was a better time than b5
e7 should say 1 as its not a better time than b6
e8 should say 2 as it is equal to b6



e12 should say 1 as its not a better time than b6
e13 should say 1 as its not a better time than b6