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Hi, mokhan 

Based on your description, I created data to reproduce your scenario. The pbix file is attached in the end.

Table:

Table 2(a calculated table):

Table 2 = 
UNION(
    DISTINCT('Table'[YearMonth]),
    ROW("YearMonth","2020-Avg"),
    ROW("YearMonth","2021-Avg"),
    ROW("YearMonth","Target")
)

You may two measures as below.

Result = 
SWITCH(
    MAX('Table 2'[YearMonth]),
    "2020-Avg",
    CALCULATE(
        AVERAGE('Table'[Value]),
        FILTER(
            ALL('Table'),
            YEAR([Date])=2020
        )
    ),
    "2021-Avg",
    CALCULATE(
        AVERAGE('Table'[Value]),
        FILTER(
            ALL('Table'),
            YEAR([Date])=2021
        )
    ),
    "Target",12,
    CALCULATE(
        SUM('Table'[Value]),
        FILTER(
            ALL('Table'),
            [YearMonth]=MAX('Table 2'[YearMonth])
        )
    )
)

Color Control = 
SWITCH(
    MAX('Table 2'[YearMonth]),
    "2020-Avg","yellow",
    "2021-Avg","red",
    "Target","green"
)

Then you may use 'YearMonth' from 'Table 2' as 'Shared axis' and apply conditional format based on 'Color Control'.

Result:

Best Regards

Allan

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