Comparing Value

Try this code to see if this works as per your requirement.

Sub comparevalues()
Dim rng As Range, cell As Range, rng1 As Range, cell1 As Range
Dim lr As Long, lc As Integer
lr = Cells(Rows.Count, 1).End(xlUp).Row
lc = Cells(1, Columns.Count).End(xlToLeft).Column
Set rng1 = Range(Cells(1, 5), Cells(1, lc))
Application.ScreenUpdating = False
For Each cell1 In rng1
    Set rng = Range(Cells(2, cell1.Column), Cells(lr, cell1.Column))
    For Each cell In rng
    If cell <> "" Then
        If cell > cell.Offset(0, -4) * 0.05 Then
            cell.Interior.ColorIndex = 3
        End If
        If cell < cell.Offset(0, -4) * 0.05 Then
            cell.Interior.ColorIndex = 6
        End If
    End If
    Next cell
Next cell1
Application.ScreenUpdating = True
End Sub