This formula in a cell (e.g. J2 and drag down) looks for the appropriate values in the two tables, and if a match is found return TRUE otherwise FALSE

=IFERROR(OFFSET(INDEX(H$2:H$4,MATCH(B2,H$2:H$4,0)),,-1)=INDEX(D$2:D$4,MATCH(A2,E$2:E$4,0)),FALSE)

The result of the formula on sample data:

This is Markdown format with site https://tabletomarkdown.com/convert-spreadsheet-to-markdown/

First, thanks to Black cat for providing data as table.

With Tables and Named Formulas

Alternatively you could try using tables and along with named formulas, also avoiding use of OFFSET:

1. Create 3 tables for the six columns
2. Create named formula for conditional formatting – since we cannot directly use table references directly yet
   1. Select the first cell in ARMADAS column and select FORMULAS > Define Name
   2. Enter the name as colorARMADAS and the formula as =INDEX(tbSAPW[SAPW],MATCH(tbARM[@ARMADAS],tbSAPW[SAPS],0),1) = INDEX(tbSAPIWC[SAPIWC],MATCH(tbARM[@ARMADAW],tbSAPIWC[ARMADAIWC],0),1)
   3. Select all the cells in the ARMADAS column with first cell highlighted
   4. Select Conditional formatting New Rule > Classic > Use formula and enter =colorARMADAS
3. Follow these steps for the other table tbSAPW

colorARMADAS

=INDEX(
    tbSAPW[SAPW],
    MATCH(tbARM[@ARMADAS], tbSAPW[SAPS], 0),
    1
) =
    INDEX(
        tbSAPIWC[SAPIWC],
        MATCH(tbARM[@ARMADAW], tbSAPIWC[ARMADAIWC], 0),
        1
    )

=İNDİS(tbSAPW[SAPW];KAÇINCI(tbARM[@ARMADAS];tbSAPW[SAPS];0);1)
= İNDİS(tbSAPIWC[SAPIWC];KAÇINCI(tbARM[@ARMADAW];tbSAPIWC[ARMADAIWC];0);1)

colorSAPS

=INDEX(
    tbSAPIWC[SAPIWC],
    MATCH(
        INDEX(
            tbARM[ARMADAW],
            MATCH(tbSAPW[@SAPS], tbARM[ARMADAS], 0),
            1
        ),
        tbSAPIWC[ARMADAIWC],
        0
    ),
    1
) = tbSAPW[@SAPW]

=İNDİS(
    tbSAPIWC[SAPIWC];
    KAÇINCI(
        İNDİS(tbARM[ARMADAW]; KAÇINCI(tbSAPW[@SAPS]; tbARM[ARMADAS]; 0); 1);
        tbSAPIWC[ARMADAIWC];
        0
    ); 1) = tbSAPW[@SAPW]

Tables and named formulas:

Conditional formatting:

Result:

Since Power Query might perform better with large datasets, here’s a suggestion get matching entries (could be used for highlighting later). (Power Query is available for Excel 2016 and later):

With three tables defined as in my other answer, create a new blank query with:

let
  tbARM = Excel.CurrentWorkbook(){[Name = "tbARM"]}[Content],
  tbSAPIWC = Excel.CurrentWorkbook(){[Name = "tbSAPIWC"]}[Content],
  tbSAPW = Excel.CurrentWorkbook(){[Name = "tbSAPW"]}[Content],
  innerJoinedWithSAPW = Table.NestedJoin(
    tbARM,
    {"ARMADAS"},
    tbSAPW,
    {"SAPS"},
    "tbSAPW",
    JoinKind.Inner
  ),
  expandMerged = Table.ExpandTableColumn(innerJoinedWithSAPW, "tbSAPW", {"SAPW"}, {"SAPW"}),
  innerJoinedWithSAPIWC = Table.NestedJoin(
    expandMerged,
    {"ARMADAW", "SAPW"},
    tbSAPIWC,
    {"ARMADAIWC", "SAPIWC"},
    "tbSAPIWC",
    JoinKind.Inner
  ),
  expandedSAPIWC = Table.ExpandTableColumn(
    innerJoinedWithSAPIWC,
    "tbSAPIWC",
    {"SAPIWC", "ARMADAIWC"},
    {"SAPIWC", "ARMADAIWC"}
  )
in
  expandedSAPIWC