If I understand the part about 'breaching' and 'finishing above' the 'dip'+2% threshold, then perhaps this will be of some help.
1) Paste the following formula into cell C10: =IF(AND(D6>$B6,D6<C6,D6<E6),D6*1.02,"")
2) drag the fill handle over to cell F10,
3) while C10:F10 are still highlighted drag the fill handle of F10 down to F13.
4) Paste the following formula into cell C14: =IF(C10="","",IF($G6>C10,"Winner","Loser"))
5) drag the fill handle over to F14 then down to F17.
Steps 1-3 establish the value of the 'dip'+2%.
Steps 4 and 5 establish winners and losers based on whether or not the final value is more than the 'dip'+2% value.
Let us know if you have any questions.