1. Select the range E3:H22 - this is the range you want to format.
2. Click Conditional Formatting → New Rule → Use a formula to determine which cells to format.
3. Enter this formula:
=E3>D3
Choose green fill.
Repeat, using this formula and red fill:
=E3<D3
Repeat, using this and yellow fill:
=E3=""
You don't say what you want if the value is the same as the cell to the left.
If you want it green, change the first formula to use >= instead of >.
That should do it.
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