判斷 依規定 (10008)

L2=LOOKUP(SUM(N(MMULT(N(A$2:D$11=G2:J2),{1;1;1;1})=4))*10+SUM(N(MMULT(N(A$2:D$11=G2:J2),{1;1;1;1})>0)),{0,11,12,20},{"不同","多行","相同","少行"})

另解=LOOKUP((SUM(N(MMULT(N(A$2:D$11=G2:J2),{1;1;1;1})=4))*10)^(SUM(N(MMULT(N(G$2:J$10=G2:J2),{1;1;1;1})=4))^2),{0,3,12,999},{"不同","相同","少行","多行"})