Suppose in the spreadsheet shown below we want to highlight the year number for each year during which sales were at least 5% higher than the previous year. We would begin by selecting the cell range D6:D12 and choose Conditional Formatting from the Ribbon. Then you would select new rules followed by the Use a Formula option. Finally you would enter the following formula.

Select one:

a. (E5/E4)>1.05

b. ($E$6/E5)>1.05

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