1. Select the range E3:H22 - this is the range you want to format.
2. Click Conditional FormattingNew RuleUse 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.