Thanks for your response, DonkeyOte. My base year is sheet FY 06. Everything that occurred before this year is irrelevant. Every future year's sheet should be formatted the same way. So the formula you created works perfect for FY 07 in that it looks to the previous year (sheet FY 06) and determines if a client experiencing growth in 07 also saw growth in 06, returning a '0', yet still returning a '1' for new growth.

For future sheets/years, a client may still be listed, even though their original appearance may have been in 06, 07...etc.

It would be great if there were another formula that could be used in future years that could look back through two or three years (on two or three previous sheets) to see if that client was listed and experienced 'growth'. The formula's intent would be to calculate new growth in column K.

So the possible outcomes I could foresee would be:

1. Client A appears in FY 06, but no growth. Client A remains in FY 07, but growth. -- Formula should return 1 on FY 07, which it currently does.

2. Client B appears in FY 06, but no growth. Client B remains in FY 07, but no growth. Client B remains in FY 08, and growth. Formula would ideally return a 0 on FY 07 and a '1' on the FY 08 sheet.

3. Client C appears in FY 06, and growth. Client C remains for FY 07, and either growth or no growth occurs. Client C remains for FY 08, and either growth or no growth occurs. Formula would ideally return a '0' in both FY 07 and 08 because initial growth had already occurred in FY 06.

I hope this explanation is more useful. Again, Thanks!