Hi Rory,
I took your idea and tweeked it a little based on the need on this end.
This is the formula that I am using. Thanks Again!
=(W2*10000)<(U2*10000)
Where: W2=Curr. Yr $ ; U2=Prev. Yr $
Yellow indicates the decrease in price in current year vs. that from the previous year.
<TABLE style="WIDTH: 146pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=194 border=0 x:str><COLGROUP><COL style="WIDTH: 42pt; mso-width-source: userset; mso-width-alt: 2048" width=56><COL style="WIDTH: 51pt; mso-width-source: userset; mso-width-alt: 2486" width=68><COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 2560" width=70><TBODY><TR style="HEIGHT: 12.75pt" height=17><TD class=xl24 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 42pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" width=56 height=17>Item #</TD><TD class=xl26 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 51pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=68>Prev. Yr $</TD><TD class=xl24 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 53pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=70>Curr. Yr. $</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>a</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>160.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BACKGROUND: yellow; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: style; mso-pattern: auto none" x:num>115.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>b</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>135.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>148.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>c</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>241.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BACKGROUND: yellow; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: style; mso-pattern: auto none" x:num>115.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>d</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>393.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BACKGROUND: yellow; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: style; mso-pattern: auto none" x:num>10.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>e</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>500.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num="2500">2,500.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>f</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>60.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>600.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>g</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num>749.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BACKGROUND: yellow; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: style; mso-pattern: auto none" x:num>324.00</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>h</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:num="10523">10,523.00</TD><TD class=xl27 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BACKGROUND: yellow; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: style; mso-pattern: auto none" x:num="2358">2,358.00</TD></TR></TBODY></TABLE>