Try this change to your CF formula:

=AND(O162,O16<"N/A")

Hope this helps.

Pete

On Mar 31, 11:24*am, Code Numpty
wrote:
I am trying to apply a conditional format to a range of cells containing a
version of this formula.
=IF(H16=0,"N/A",(H16-J16)*100/J16)

If the cell value is greater than 2, I need the format to change. However,
if the cell value is "N/A" the conditional formatting as still applied.

I have tried Formula Is *=AND(O162,O16<"")