EFS 01 issues with excel formulae

Hi with reference to EFS01 , I am testing a MA cross over strategy using the same formula as below

IF(ROW(B11)>$K$3, AVERAGE(OFFSET(B12,-$K$3,0,$K$3,1)), “”)

while this formula is working in class exercise sheet , where in i am able to change the SMA and LMA values and obtain dynamic moving averages , however the same is not executing in the other set of data and excel sheet I am working with . Kindly help to trouble shoot on this

secondly how is the profit percentage calculated in the sheet ,

thanks in advance