create table ithelp160923m (
  id smallserial primary key
, m  float not null
);

insert into ithelp160923m (m) values
(141.68),
(141.75),
(141.64),
(141.77),
(141.72),
(141.7),
(141.75),
(141.76),
(141.72),
(141.75),
(141.78),
(141.7),
(141.72),
(141.75),
(141.76),
(141.65),
(141.68),
(141.68),
(141.72),
(141.75),
(141.78),
(141.75),
(141.74),
(141.75),
(141.76),
(141.75),
(141.72),
(141.78),
(141.76),
(141.75);

create table ithelp160923p (
  id smallserial primary key
, p  float not null
, sp float
);

-- 由 0.855 每次遞增 0.01 到 1.155, 共31筆
insert into ithelp160923p (p)
select generate_series(0.855, 1.155, 0.01) p;

update ithelp160923p
   set sp = 141.5 * p;
---------------------------
-- 最後項 描述不清

with temp as (
select p.id, x
  from ithelp160923p p
  join lateral (
       select count(m) x
         from ithelp160923m m
        where m.m < p.sp 
       ) a
    on true
 union all
select 32, x
  from ithelp160923p p
  join lateral (
       select count(m) x
         from ithelp160923m m
        where m.m >= p.sp 
       ) a
    on true
 where p.id = 31
), temp2 as (
select id
     , x
     , case
         when id = 32 then 0
         else x - coalesce(lag(x) over(),0) 
       end as c
  from temp
)
select t2.id
     , m.m
     , to_char(p.p::real * 100, '999.9') || '%'
     , p.sp
     , t2.x
     , t2.c
  from temp2 t2
  left join ithelp160923p p
    on t2.id = p.id
  left join ithelp160923m m
    on p.id = m.id
 order by t2.id;

+----+--------+----------+----------+----+----+
| id |   m    | ?column? |    sp    | x  | c  |
+----+--------+----------+----------+----+----+
|  1 | 141.68 |   85.5%  | 120.9825 |  0 |  0 |
|  2 | 141.75 |   86.5%  | 122.3975 |  0 |  0 |
|  3 | 141.64 |   87.5%  | 123.8125 |  0 |  0 |
|  4 | 141.77 |   88.5%  | 125.2275 |  0 |  0 |
|  5 | 141.72 |   89.5%  | 126.6425 |  0 |  0 |
|  6 |  141.7 |   90.5%  | 128.0575 |  0 |  0 |
|  7 | 141.75 |   91.5%  | 129.4725 |  0 |  0 |
|  8 | 141.76 |   92.5%  | 130.8875 |  0 |  0 |
|  9 | 141.72 |   93.5%  | 132.3025 |  0 |  0 |
| 10 | 141.75 |   94.5%  | 133.7175 |  0 |  0 |
| 11 | 141.78 |   95.5%  | 135.1325 |  0 |  0 |
| 12 |  141.7 |   96.5%  | 136.5475 |  0 |  0 |
| 13 | 141.72 |   97.5%  | 137.9625 |  0 |  0 |
| 14 | 141.75 |   98.5%  | 139.3775 |  0 |  0 |
| 15 | 141.76 |   99.5%  | 140.7925 |  0 |  0 |
| 16 | 141.65 |  100.5%  | 142.2075 | 30 | 30 |
| 17 | 141.68 |  101.5%  | 143.6225 | 30 |  0 |
| 18 | 141.68 |  102.5%  | 145.0375 | 30 |  0 |
| 19 | 141.72 |  103.5%  | 146.4525 | 30 |  0 |
| 20 | 141.75 |  104.5%  | 147.8675 | 30 |  0 |
| 21 | 141.78 |  105.5%  | 149.2825 | 30 |  0 |
| 22 | 141.75 |  106.5%  | 150.6975 | 30 |  0 |
| 23 | 141.74 |  107.5%  | 152.1125 | 30 |  0 |
| 24 | 141.75 |  108.5%  | 153.5275 | 30 |  0 |
| 25 | 141.76 |  109.5%  | 154.9425 | 30 |  0 |
| 26 | 141.75 |  110.5%  | 156.3575 | 30 |  0 |
| 27 | 141.72 |  111.5%  | 157.7725 | 30 |  0 |
| 28 | 141.78 |  112.5%  | 159.1875 | 30 |  0 |
| 29 | 141.76 |  113.5%  | 160.6025 | 30 |  0 |
| 30 | 141.75 |  114.5%  | 162.0175 | 30 |  0 |
| 31 | [Null] |  115.5%  | 163.4325 | 30 |  0 |
| 32 | [Null] | [Null]   |   [Null] |  0 |  0 |
+----+--------+----------+----------+----+----+
(32 rows)

Time: 1.151 ms
 
--另外,在跟再要搞清楚. 

我覺得您還是放棄好了

您講給這裡這麼多人聽，都沒人聽得懂了
講給電腦聽，應該也是聽不懂吧