Need to sum all positive numbers and all negative numbers separately then divide positive numbers by positive result and negative numbers by negative

[naimack]

<table border="0"><tbody><tr><td>

<table style="width: 80px;" border="0" cellpadding="0" cellspacing="0"><colgroup span="1"></colgroup><col span="1" width="80"><tbody><tr height="17"><td class="xl67" height="17" width="80">90,531.54</td></tr><tr height="17"><td class="xl68" height="17">33,185.39</td></tr><tr height="17"><td class="xl68" height="17">26,725.28</td></tr><tr height="17"><td class="xl68" height="17">11,055.71</td></tr><tr height="17"><td class="xl68" height="17">10,200.00</td></tr><tr height="17"><td class="xl68" height="17">6,132.47</td></tr><tr height="17"><td class="xl68" height="17">3,232.69</td></tr><tr height="17"><td class="xl67" height="17">17,047.09</td></tr><tr height="17"><td class="xl68" height="17">12,077.13</td></tr><tr height="17"><td class="xl68" height="17">3,773.95</td></tr><tr height="17"><td class="xl68" height="17">1,196.00</td></tr><tr height="17"><td class="xl67" height="17">-46,173.84</td></tr><tr height="17"><td class="xl68" height="17">2,800.50</td></tr><tr height="17"><td class="xl68" height="17">-1,850.00</td></tr><tr height="17"><td class="xl68" height="17">-3,059.75</td></tr><tr height="17"><td class="xl68" height="17">-4,440.00</td></tr><tr height="17"><td class="xl68" height="17">-4,601.99</td></tr><tr height="17"><td class="xl68" height="17">-5,300.00</td></tr><tr height="17"><td class="xl68" height="17">-5,536.00</td></tr><tr height="17"><td class="xl68" height="17">-8,960.00</td></tr><tr height="17"><td class="xl68" height="17">-15,226.60</td></tr><tr height="17"><td class="xl67" height="17">51,963.12</td></tr><tr height="17"><td class="xl68" height="17">29,694.00</td></tr><tr height="17"><td class="xl68" height="17">13,614.12</td></tr><tr height="17"><td class="xl68" height="17">5,085.00</td></tr><tr height="17"><td class="xl68" height="17">3,570.00</td></tr></tbody></table>

PLease view blue numbers as value with colored background, also the results from division should populate adjacent row (O).
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[Weaver]

What causes the colour? Is it cell shading or conditional formatting? If the latter, what's the condition? What version of XL?

 

[naimack]

The color change is just cell shading

 

[naimack]

also version of excel is 2003