Вложение IF
операторов выполняется так:
=IF(B3 > B1, SPARKLINE(B2:B3,
{"charttype", "column"; "color", "red"; "highcolor", "blue"; "ymin", 0}),
IF(B3 < B1, SPARKLINE(B2:B3,
{"charttype", "column"; "color", "red"; "highcolor", "green"; "ymin", 0}),
IF(B3 = B1, SPARKLINE(B2:B3,
{"charttype", "column"; "color", "red"; "highcolor", "pink"; "ymin", 0}), )))