Why 8 exactly ?

It looks to me like it might be 10.

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I have contacted the author for a rqmts clarification.

You're right; it's 10: To evaluate 5 years of data, the periods from 2013 - 2006 must be used, therefore 6 comparisons are made, of which only 1 did not meet all of the rqmts.

Sales values for 2013 - 2008 span B2 - G2.

The copied formula =IF(AND(B2<>0,B2>C2),2,0)

and displayed Scores span B3 - G3.

I sum the Scores in B4.

The second to last argument of the formula displays a 2 when both conditions are true - as the two "increasing sales" rqmts appear to be the same. (Hopefully author will generously clarify this.)

Nesting If(and statements is not one of my strong points, but it would be preferable to summing the individuals

Thanks for hanging in there! Stay tuned for an update, D