OK, so the condition is a little more complex in so far as the MIN is conditional (greatest wholly divisible value). This condition is not captured in the SUBTOTAL hence incorrect result.
I will have a think ... I do have a patio to clean so might not be immediate.
Obviously in terms of quick fix - store the MIN result in constant column to right of table and test on that, eg:
Then:
You could also use M2:M11 as basis for your CF logic - there is a bug with Array logic in Conditional Formatting in XL2007 so this is no bad thing (if that's what you're using)
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