sumproduct , array or countif?

[cjjoo]

this is my problem:

the number for tyre replacement is the location of the tyres(1,2,3,4,5)

vehicle no start km end km tyre replacement(if any)

x1234 45 67 1
z4567 37 65
x1234 67 85
z4567 65 100 3
x1234 85 112 1


result :112-67=

The key to this problem is that if one month later, x1234 has tyre change at 1 and the end km is recorded at 250( e.g) The result wil be 250-112.
Hope someone can help me...

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