Google sheets filter custom formula is moved by one row

Question

I created a column of total profit in google sheets and my goal is to filter values which are less then 70% of previous profit value (screenshot so you can understand).

But when I apply this condition to the filter custom formula (here) is not filtering the values which are less then 70% but the values before them, instead it is moved by one row (hopefully you will understand).

It may be it is something easy to fix but i really couldn't find out. Thanks for your future advice and time!

*EDIT: https://docs.google.com/spreadsheets/d/1JcHVrpOCLEdMiTF3YD0qvJiHPsi6J2QwFPN-XOfAipY/edit?usp=sharing sheet in view mode

Answer 1

try to shift it:

=$B2/$B1>0.7