The Source Table:

                                                The result:

Macro combination:

  1. Insert the Jira Issues macro.
  2. Wrap the Jira Issues macro in the Table Filter macro.
  3. Wrap the Table Filter macro in the Pivot Table macro.
  4. Add a table with a single column 'Time Evaluation' and containing the Status macros.  (info)
  5. Wrap the Pivot Table macro and the table containing statuses in the Table Transformer macro.

Macro configuration:

Table Filter:
Filter ColumnStatus
Filter TypeDropdown
Filter ValuesDone
Pivot Table:
Row LabelsAssignee
Column Labels-
Calculated ColumnOriginal Estimate, Time Spent
Operation TypeSum

Table Transformer:
Use the following SQL query:

CASE WHEN 'Sum of Time Spent' > 'Sum of Original Estimate' 
ELSE "IN TIME" END AS 'Time Evaluation'