I read this as you have GROUP and AMOUNT and you want to calculate TheResults. ("Group" and "Result" are reserved words in Access so I changed it to "SKU" and "TheResults")
So I started out with a table named "Thexman" (well, I had to name it something) with fields SKU, Amount.
First query named "qryMinAmount"
Code:
SELECT Thexman.SKU, Min(Thexman.Amount) AS MinAMOUNT
FROM Thexman
GROUP BY Thexman.SKU;
2nd query named "qryFinalResules"
Code:
SELECT Thexman.SKU, Thexman.Amount, IIf([minamount]<>[amount],[amount],[amount]*0.5) AS TheResults
FROM Thexman INNER JOIN qryMinAmount ON Thexman.SKU = qryMinAmount.SKU;