Identify Blank Cells in RELATED column

Hi Everyone, 

I created a RELATED column on the DATA section of my report to return a value matching my column. As it was expected, the column contains Blank values as well as zero values as Decimal (e.g. 0.00). I would like to create another column that compares the new column with an existing column. But I'm having trouble returning a value where there is a blank cell. 

Example:

 Column # | Value 1 | Value 2 | Desired Third Column

        1        | 0.50      | 1.25      | Value 2 = "Higher"

        2        | 1.50      | 0.554    | Value 2 = "Lower"

        3        | 0.00      | 0.00      | Value 2 = "Same"

        4        | 0.00      |              | Value 2 = "Not Available"

The problem I'm having is that it appears the blanks are generating the same values as a 0.00 - So the IF formula I created does not recognize blanks. 

Here is the formula syntax I'm using: