Hi I added a column to your RECEIPTS file what looksup the new balance and shows the difference you can use that better that colouring

The attachment failed the first time, here (I hope) it works

Hi Hans

first thanks for your reply, there is two department receipts & Issues so same using two person. i think no need to show issue details in receipts department.

But you still haven't shown us what you want to achieve.
Why not include a result of what you really want. You can do that manually and then we can see how it can be achieved with formulas and or conditional formatting

Hi...

Here is the two files if receipts person changed any qty in E column, its will reflect in Issue column E which is i have updated in Sumif formula. it has to show in color. Bcoz we want to know which item qty changed by receipts person.

Hi, wasn't able to connect earlier, picked-up the files and will take a look

Okay here are the two files you must check the formula, SUMIFS and not SUMIF
I have attached the files with -2 in the name and added conditional format to the column to show a color if the differebce is not equal 0