Formula to provide an average of the last 15 rows based upon multiple conditions

I am trying to create a formula that giving me the average of the last 15 or 20 rows in a spreadsheet based upon multiple conditions.

The formula below works however it is not based upon any conditions.
=AVERAGE(OFFSET(E$7,COUNT(E7:E129)+1-S133,0,S$133))

S133 is the cell that will determine how many rows (last rows), so if I wanted the average of the last 15 rows I would input 15 in cell S133.

I tried the below averageifs formula where it should look for "GIS Take-UP" in rows $D$6:$D$129 and then give an average of the last 15 rows ( or whatever value is input in S133) where the "GIS Take-Up" is present however the below formula does not work.

=AVERAGEIFS(OFFSET(E$7,COUNT(E7:E129)+1-S133,0,S$133),$D$6:$D$129,"GIS Take-Up")

Can anybody help me solve this problem it would be very much appreciated.

Thanking everyone in advance for all your help.

K

Thank you very much for your quick response however it does the provide the answer that I am expecting. For an example there are two columns D which equals: GIS New Business, GIS Renewal or GIS Take-Up, Column E will be the Percentages.
Row Column D Column E
1 GIS Renewal 100%
2 GIS Renewal 0%
3 GIS Take Up 100 %
4 GIS Take Up 100 %
5 GIS Take Up 0 %
6 GIS Renewal 100 %
7 GIS Take Up 100 %
8 GIS Take Up 100 %
9 GIS Renewal 100 %
10 GIS Renewal 0%

Now I would like to have the averages of the last three rows for GIS Take Up (this would be in Cell G: 5 ( Averageifs formula targeting GIS Take Up condition)
and I would like to have the averages of the last three rows for GIS Renewal in Cell G: 6 (Averageifs formula targeting GIS Renewal condition)

I would expect that average last three GIS Take Up to be 67% however the formulas gives me a result of 100%
I would expect that average last three GIS Renewal to be 67% however the formulas gives me a result of 100%

Am I even using the right formula for what I want to achieve? If not can you please provide me with an alternative suggest?

Thank you again for all your help, I have spent three days trying to finger this out and at my wits end.

OMG Thank you so so much it works!!! You are amazing