合併格 收入與成本差 (14214)

G3:I6=TEXT(SUMPRODUCT((LOOKUP(ROW(2:9),ROW(2:9)/($A$3:$A$10<>""),$A$3:$A$10)=$F3)*($B$3:$B$10=G$2)*($C$3:$C$10-$D$3:$D$10)),"0;-0;")