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=SUM(COUNTIFS($A:$A,"*´ú¸Õ*",$B:$B,{"#123","123#"}))+SUM(COUNTIFS($A:$A,"*´ú¸Õ*",$C:$C,{"#123","123#"}))

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=SUM(COUNTIFS($A:$A,"*´ú¸Õ*",$B:$C,{"#123","123#"}))
=SUM(COUNTIFS($A:$A,"*´ú¸Õ*",$B:$B&$C:$C,{"#123","123#"}))

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=IF(SUMPRODUCT((A:A="´ú¸Õ")*((B:B="#123")+(B:B="123#")))>=SUMPRODUCT((A:A="´ú¸Õ")*((C:C="#123")+(C:C="123#"))),SUMPRODUCT((A:A="´ú¸Õ")*((B:B="#123")+(B:B="123#"))),SUMPRODUCT((A:A="´ú¸Õ")*((C:C="#123")+(C:C="123#"))))

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=COUNT(0/FIND("´ú¸Õ",A1:A99)/MMULT(1-ISNA(MATCH(B1:C99,{"#123";"123#"},)),{1;1}))

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