I need help in coming up with a formula to apply rounding depending on the
value ranges as follows:

xx.00 - do not apply round formula

xx.01 to xx.25, then round to xx.25
xx.26 to xx.50, then round to xx.50
xx.51 to xx.75, then round to xx.75
xx.76 to xx.99, then add +1 to xx.

For example, if 33.23, the result should be 33.25; if 33.72, the result
should be 33.75; if 33.94, then the result should be 34.00.