IF statement returning incorrect value

[CDelSignore]

I'm in an NFL pool and use Excel to keep track of the scores. I also use it to experiment and improve my Excel proficiency. I have come across what I perceive to be an error. The beginning of the code, I look to see if a row# is greater than the maximum (max is in $AE$5 and equals the number of people with the most points; in this case, it's 5) and to make a blank cell if it is. Since there are 5 people with 10 points, there should be (and there are) 5 people in the "Winner" list. The points column in the Winner area takes into account a tie-breaker formula (which is working properly). The ranking column is column AA, and the points column is column AC. If the value of AC (rounded to 2 decimal spots) in one row is equal to the value one row higher, the rank# should be the same, but if it isn't, it should be equal to the count from the first row to the current row.

I evaluated the formula all the way to the last step, and below is a picture of that. As you can see, the first IF is false, so it doesn't use the value of the cell above it, and the false return is supposed to be '3.' But, as you can see, the returned value is '1.' I'm at a complete loss on this one. The green fill is for cells with a value of 1, so that's working fine. I just don't understand why it's returning a 1 and not a 3 (for the selected cell).

 

[Fluff]

Glad you got it sorted & thanks for the feedback.