Conditional Formatting not always working.

You have duplicated an individual rule for every cell. Just use one rule that applies to all cells.

In the cells that are giving you the unexpected color, the numbers are not equal. For example, P4=86.25 and Q4=86.00. So Q4<P4 and turns red. If you only care about integer values then you have to round the numbers either in your worksheet formulas, or the conditional formatting rule. Formulas don't care about what value is displayed in the cell, they care about what value is stored there. For example, in P3

Formula:

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and copy down

There is no reason to begin a formula with +

Formula:

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same as

Formula:

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Also there is no need to use merged cells here. It prevents me from selecting in the data in column Q. I have unmerged the cells, and the sheet still looks exactly the same. Merging cells is almost always a bad idea.