Prueba esta macro, vale para cualquier cantidad de filas/columnas.
Const Naranja As Long = 6403322
Const Morado As Long = 11423218
Const Verde As Long = 4896057
Const Rojo As Long = 6709491
'--
Sub Resaltes()
Dim Sales As Range, Fcst As Range
Application.ScreenUpdating = False
'--
For x = 2 To Range("A" & Rows.Count).End(xlUp).Row Step 2
For y = 4 To Cells(1, Columns.Count).End(xlToLeft).Column
'--
Set Fcst = Cells(x, y)
Set Sales = Cells(x, y).Offset(1)
'--
Sales.Interior.ColorIndex = xlNone
Fcst.Interior.ColorIndex = xlNone
'--
If Sales <> "" Then
If Round(Sales) = 0 And Round(Fcst) > 0 Then
Sales.Interior.Color = Rojo
Fcst.Interior.Color = Rojo
End If
'--
If Round(Sales) <> 0 And Round(Sales) < Round(Fcst) Then
Sales.Interior.Color = Naranja
Fcst.Interior.Color = Naranja
End If
'--
If Round(Sales) = Round(Fcst) Then
Sales.Interior.Color = Verde
Fcst.Interior.Color = Verde
End If
'--
If Round(Sales) <> 0 And Round(Fcst) < Round(Sales) Then
Sales.Interior.Color = Morado
Fcst.Interior.Color = Morado
End If
'--
End If
Next
Next
End Sub