From your examples, I think you mean less than -5% (-3% is greater
than -5%!).

Use a formula of

=C15%

and

=C1<-5%

--
HTH

Bob Phillips

"carl" wrote in message
...
Using the Conditional Format Feature, I am trying to flag changes greater
than -5% Red, changes greater than 5% Blue,
but not flag if the value in C is 0 (zero) or #N/A.

Change
A 0% 25.00% -25% Flag Red
B 0% 0.00% 0% No Flag
C 22% 25.00% -3% No Flag
D 27% 25.00% 2% No Flag
E 35% 25.00% 10% Flag Blue
F 45% 25.00% 20% Flag Blue

Thank you again. I appreciate your instruction