As I say quite reguarly... if you find you have lots of Sumproducts you're best served adopting another approach... normally one of:
a) Pivot Table
b) Concatenation keys at Source
Often a) is not viable.
For b) what I mean is that you take your key criteria in the sumproduct and create a concatenation key of said values in a new column on your source sheet -- this in turn enables you to dispose of multi conditional arrays and replace with SUMIF / COUNTIF etc which are far more efficient.
If for ex we looked at Work_Data... I would say you want to create a key, let's say for args sake in Column Z) along the lines of:
Z2: =P2&":"&RIGHT(N2,10)
repeating for range Z3:Z9827
If you go back to your main breakdown page you can then change:
=SUMPRODUCT(--(Work_Data!P2:P9827="No"),--(RIGHT(Work_Data!N2:N9827,10)="Category 2"))
*should be 10 given "Category 2" = 10 characters in length - your ex. has 6 (will always return 0)
to something less "heavy" utilising your new key in Z, eg:
=COUNTIF(Work_Data!Z2:Z9827="No:Category2")
If you post up a sample of your summary sheet I can probably help you replace them... I do this quite regularly for people and you will find that performance will improve the fewer arrays you have...
I suspect in reality your concatenation key may need to be a little more elegant your search criteria in Countif/Sumif more sophisticated as a result.
As it is, 300 Sumproducts each of which referencing say 20000 cells ... well, it's not going to be great...
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