Excel’s IF function performs a logical comparison of two numbers. The IF function returns either TRUE or FALSE. For instance, we can determine whether the value in cell B2 is bigger than the value in cell A2. If this is the case, the result is TRUE; otherwise, the result is FALSE.
One of the logical functions is the IF function, which returns one value if a condition is true and another value if it is false. As an example: IF (A2>B2,”Over Budget”,”OK”) =IF(A2=B2,B4-A4,””)