I'm going to be a little curmudgeonly here and probe for some more details - it doesn't seem like a very scalable set up to me. You can't really be dealing with only three items (?!)
More often, I think you'd probably put items down the rows, and years at the top. That way you can have 1, 3, or 300 items, and do the comparisons for as many years as is reasonable. A pivot table could easily put counts and totals in such columns that way. Where are you really going with this? How many items do you have, and how many years do you have? How is your raw data structured?