I would highly recommend moving your data into an (access or similar) database and running a pivot table from that (you don't need to import raw data to run a pivot table from it).
In terms of a formula, this is the right ball park:
=countif(<range>,">"&100)
The second part becomes almost trivial with a pivot table but you can't (I don't think) pivot the data from the layout you describe.
I would guess database programs might have tools for importing the data correctly, basically you need*:
to look like:
HTH
* need - in order to pivot the data, which is my recommendation to you, not need for everything - you may choose to soldier on...
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