Highlight values greater than

Generic formula 

=A1>X

Summary 

If you want to highlight cells that are "greater than X" with conditional formmatting, you can use a simple formula that returns TRUE when a cell value is greater than X. For example, if you have numbers in the cells B4:G11, and want to highlight cells with a numeric value over 100, you select B4:G11 and create a conditional formatting rule that uses this formula:

=B4>100

It's important that the formula be entered relative to the "active cell" in the selection.

To highlight cells less than 100 with a conditional formatting formula, use:

=B4<100