Decimal number issue in etext template

Summary: Etext template - When I use if clause to compare two numbers without decimal positions is working fine, but it is not working if one of the number has decimal positions. I have tried below ways and also used round function, but couldn't get the required output.

If anyone have the solution, can you please share here.

Content (please ensure you mask any confidential information):

Version (include the version you are using, if applicable):23D

Code Snippet (add any code snippets that support your topic, if applicable):

IF FORMAT_NUMBER(TO_NUMBER(BalanceGrs_Record/YEAR),'######.00') > FORMAT_NUMBER(TO_NUMBER(H_FLAG),'######.00')THEN