in B3
=IF(B1=B2,B1-B2,"")

in B4
=IF(B1<B2,B1-B2,"")

In addition for B4 apply a conditional format to set it to red if value is <0

Mike

"Tony" wrote:

Here's what I'd like to achieve:

It's for budget planning.
In b3, if b1=b2, then display value of (b1-b2); if b1<b2 then hide value or
display nothing.
In b4, if b1<b2, then display value of (b1-b2) in red; if b1=b2, then hide
value or display nothing.

I could manage the font colour, but couldn't get the formula to work.

Any help is appreciated.

Tony