Hi @Hasan Sd , you can build it easily with the image viz type for the icon, then the Tile with conditional formatting for the down arrow in red. Finally, you can add borders to the tile, but the borders will be on all sides (for now, there is an idea in the idea lab to select which border side you want).

If you want ONLY the border to be at the bottom side of the tile, then I would recommend to put an horizontal bar image with a transparent background. You can easily find it in Google Image Search.