You're welcoem.
The & is a shortcut for concatenate, to join 2 text strings together into 1.
So a normal sumifs syntax for greater than some number is ">10"
When you try to put a cell reference for the 10 like ">B10"
It reads B10 literally as a text string "B10" (not the contents of the cell B10)
so ">"&B10
Takes the contents of the cell B10 as a text string, and joins it with the text string ">"
So if B10 = 5 or whatever, then it's ">5"
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