The Excel Conditional Formatting Top/Bottom Rules allow you to apply formatting to cells that satisfy a statistical condition in relation to other cells in the range (e.g. above average, within top 10%, etc.).
These conditions will only be applied to cells containing numeric values.
The Top/Bottom conditional formatting option is listed in the Excel Conditional Formatting menu, which is generally located in the 'Styles' group of the Home tab on the Excel ribbon (see rightabove).
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The Top 10%... formatting option has been applied to cells A2 - D5 of the above spreadsheet on the right.
It can be seen that, of the 20 cells in the range A2 - D5, the two cells (i.e. 10% of the cells) with the greatest values have been formatted in pale red.