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Sample.rar (31.8 KB)

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{=COUNT(0/IF(SUBTOTAL(3,OFFSET(B1,ROW(B5:B620)-1,)),MATCH(A5:A620,A:A,)=ROW(5:620))) }
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=COUNT(0/(MATCH(A5:A620,IF(SUBTOTAL(3,OFFSET(A1,ROW(A5:A620)-1,)),A5:A620),)=ROW(A5:A620)-4))

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=COUNT(0/FREQUENCY(ROW(5:621),SUBTOTAL(3,OFFSET(A1,ROW(A5:A620)-1,))*MATCH(A5:A620,A:A,)))-1
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