[Iska]

А если не равна?

Код:

Option Explicit

Sub Sample()
    Dim objRange As Range
    
    For Each objRange In Selection
        If Int(objRange.Value) = objRange.Value Then
            objRange.Font.ColorIndex = 3
            objRange.NumberFormat = "#,##0.0"
        Else
            objRange.Font.ColorIndex = 10
            objRange.NumberFormat = "General"
        End If
    Next objRange
End Sub