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Try:
awk '$1==10{$2--; $3=$2/17.2} 1' CONVFMT="%7.2f" file | sed 's/^10 / 10 /g'
or
awk '$1==10{sub($2 "[ \t]*" $3, sprintf("%d %7.2f", --$2, $2/17.2))}1' file
or
awk...

Hello horsepwoer,

Could you please try following and let us know if this helps.

awk '$1 == 10 {$2-=1;$3=$2/1720*100;printf "\t\t%d\t\t%d %.2f\n",$1, $2, $3;next} 1' Input_file

...

Try:
sbin7=2
awk -v n=300 -v corr="$sbin7" '$1==n{$2-=corr} {printf "%9d %5d %7.2f\n",$1,$2,$3}' file

Note that this adaptation is needed because file your format is different from the sample in...

awk '$1 == 300 {$2-=sbin7} 1' sbin7="$sbin7" file
10 6
300 2
303 1

awk -vsbin7="$sbin7" '{ print $1,$2-($1 == 300 ? sbin7 : 0),$3}' tmp.txt
OR
awk '{ print $1,$2-($1 == 300 ? sbin7 : 0),$3}' sbin7="$sbin7" tmp.txt

Can you add code tags?

awk '{ print $1,$2-($1 == 300 ? '$sbin7' : 0),$3}' tmp.txt