Thank you very much Mr. p45cal ... You're a star ... I really don't believe myself
In fact your solution is very very excellent and big step towards the ultimate aim.
I need to adjust some points as follows
1- Merge the header of the two columns H:I & J:K
2- Show results without the decimal point.
3- I want to replace cells containing a zero with a blank cell If one of columns M and N in the source sheet does not contain an integer.
Hope this will be clear enough when you peruse the test file ... Thanks again for this masterpiece.
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