let
    Source = Excel.Workbook(File.Contents("C:\1.xlsx"), null, true),
    data_Sheet = Source{[Item="data",Kind="Sheet"]}[Data],
    #"Removed Top Rows" = Table.Skip(data_Sheet,4),
    #"Replaced Errors" = Table.ReplaceErrorValues(#"Removed Top Rows", {{"Column1", null}, {"Column2", null}, {"Column3", null}, {"Column4", null}, {"Column5", null}, {"Column6", null}, {"Column7", null}, {"Column8", null}, {"Column9", null}, {"Column10", null}, {"Column11", null}, {"Column12", null}, {"Column13", null}, {"Column14", null}, {"Column15", null}, {"Column16", null}, {"Column17", null}, {"Column18", null}, {"Column19", null}, {"Column20", null}, {"Column21", null}, {"Column22", null}, {"Column23", null}, {"Column24", null}, {"Column25", null}, {"Column26", null}, {"Column27", null}, {"Column28", null}, {"Column29", null}, {"Column30", null}, {"Column31", null}, {"Column32", null}, {"Column33", null}, {"Column34", null}, {"Column35", null}, {"Column36", null}, {"Column37", null}, {"Column38", null}, {"Column39", null}, {"Column40", null}, {"Column41", null}, {"Column42", null}, {"Column43", null}, {"Column44", null}, {"Column45", null}, {"Column46", null}, {"Column47", null}, {"Column48", null}, {"Column49", null}}),
    #"Promoted Headers" = Table.PromoteHeaders(#"Replaced Errors", [PromoteAllScalars=true]),

Источник = Excel.Workbook(File.Contents("C:\data_v1.xlsx"), null, true),

=IF('data'[Выполнение в руб.]>=1,"70%",
calculate('data'[Выполнение в руб.]*0.7)
)