why the images? post a workbook no one can guess what is in the those cells ,try changing the cell format to number with say six decimal places to see what value is actually in the cels
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Possible reason may be
the cell I5 displaying as 14, actual value may be 14.4 (cell formated to no decimal)
cell K4 displaying -3, actual value may be -2.9.
so the result you will get is 11.5, if you format the cell with no decimal then it will show 12
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