This works in Excel 2007.
1) Select Conditional Formatting->New Rule
2) Rule type is “Usa a formula to determine which cells to format”
3) The conditional formula is: =AND(D5>3,D5=A5)
4) Select “Format” to pick your fill color
In my test row 4 contains company 3 in column A and 3 in column D and is not hilighted. Row 5 contains 5 in column A and 5 in column D and is hilighted.
Hope this helps.