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Default conditional formating less than % of previous day

Can someone help me write a conditional formula based on a percentage. I want
to have my text turn red if today's numbers are less than 4% of yesterday's
numbers. (I can do the conditional part, but I need help with the formula.
Here is what I want in a formula.)

If B2 is 4% less than B1 make text Bold Red if its not less than 4% do
nothing.

Thanks.
David
 
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