"IF" statements for text and numbers for financial summary

I have attached a spreadsheet. I would like to create the following sentence based on the numbers in the spreadsheet. I have problems with creating the If statements and the text. The numbers can be negative or positive depending on the results and this changes the words in the sentence. Thanks

Our company reported a 20.8 Pretax profit (loss) for September which is 1.5 more (lower) than prior year and 3.6 higher (below) prior year.