I have attached my worksheet in the original post.

Column AJ to AL have the criteria, which are to be matched with the values in column A to C. The SIC-code should be an exact match and the difference in EBITDA/sales should be minimised while sales being within 70% to 130% of the value in column AK.

When I wrote book-to-market before, I meant EBITDA/sales, sorry.