I'm having a brain fade tonight on formulas. I guess it's the foot that was
hit with a softball and it's already got quite the bump.

In the if, change the expression to

=IF(B1/A11.1,"UP",IF(B1/A1<0.9,"DOWN","???"))

"Eli" wrote:

For example, I have three columns as follows:

A B C
1 100 120
2 100 80

I'd like to set up a formula applying to the cells in column C. If B1 value
is higher than A1 by 10%, C1 will show a word "Up" in green. With this
formula C2 will have "Down" in red. Appreciate your help.
Thanks,
Eli