I venture to bet on this guess:
You are not using an English Excel. Your Excel version uses ,
as decimal mark.
The conversion of yel
to a string leaves it with a ,
but the internal engine only understands the English .
.
Try if this works:
Dim strYel As String
strYel = Replace(CStr(yel), ",", ".")
Cells(5, 3).Value = Application.WorksheetFunction.CountIf(CR, ">" & strYel)