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Your formula expands to this:

  • If C24 is less than zero, then print string "DOWN"
  • Else if it is more than zero, then print string "UP"
  • Else, as the second IF's "Else" clause is omitted, do the default Else action, which is output the result of comparison C24>0, which is FALSE in this case.

You could use this:

=IF(C24<0;"DOWN";IF(C24>0,"UP";""))