Hi Suresh,
You haven't mentioned the logic, but I think the benchmark is >26.
If so, you can use this for CF:
Select your range B2:E6
Go to conditional formatting > Formula:
=B2>26
Set desire format > hit ok.
for count in column G, try this in G2 and copy down:
=COUNTIF(B2:E2,">26")
Regards,