Using your posted workbook
This formula sums 2013 cells where the corresponding 2014 cell is greater than 0
And this formula, copied across, calculates the percent difference![]()
N2: =SUMIF(B3:M3,">0",B2:M2)
Is that something you can work with?![]()
B4: =IF(COUNTIF(B2:B3,">0")=2,(B3-B2)/B2,"")
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