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Default Conditional formating on if statement

Hi, I have 3 workbooks, 1st one I will call 'old', 2nd one 'New' and 3rd
'Comparison'. The 3rd workbook contains the if statement to compare the same
cells in the old and new workbook and therefore these cells contain true or
false. I would like to build a conditional format which identifies which
false is from which original file i.e. cell g3 and g5 may say false but the
false in g3 relates to the new file and the false in g5 relates to the old
file - I hope you have followed this!!

Alternatively if a conditional format can not be used is there another way
to compare the old and new file and identify the result from the new file?

Many thanks