[Страдалецъ]

Так устроит?

Код:

procedure TForm33.ListView1CustomDrawItem(Sender: TCustomListView; Item: TListItem; State: TCustomDrawState;
  var DefaultDraw: Boolean);
begin
 if not Assigned(Item) then Exit;
 if StrToFloat(Item.SubItems.Strings[0]) < StrToFloat(Item.SubItems.Strings[1])
 then Sender.Canvas.Font.Color := clRed;
 if StrToFloat(Item.SubItems.Strings[0]) > StrToFloat(Item.SubItems.Strings[1])
 then Sender.Canvas.Font.Color := clBlue;
 if StrToFloat(Item.SubItems.Strings[0]) = StrToFloat(Item.SubItems.Strings[1])
 then Sender.Canvas.Font.Color := clGreen;
end;