Чтобы помочь вам быстрее:
Выберите столбец L и добавьте эти три условия (как формула)
=$L1<$K1 'This should be conditionally formatted as green
=$L1=$K1 'This should be conditionally formatted as yellow
=$L1>$K1 'This should be conditionally formatted as red
Сделайте то же самое для столбца O
=$O1<$N1 'This should be conditionally formatted as green
=$O1=$N1 'This should be conditionally formatted as yellow
=$O1>$N1 'This should be conditionally formatted as red
С уважением, Ян