Return a year for all data over a threshold in a row without macros

Hi all,

First of all, let me say thank you for the countless times I have been able to solve a problem by reviewing posts and responses on the forum.
This time, though, I was not able to solve it without asking the question myself, so here it comes.

I have a financial model that returns ratios for various years. I would like to highlight in the summary part of the model those years where the ratio is over a set threshold.

For example:

	A	B	C	D	...
1	2013	2014	2015	2016	...
2	31%	29%	41%	28%	...
3	Max:	30%

4	2 years over Max: 2013, 2015

In the above example, the threshold (Max) is 30% (cell B3), so the value in A4 would be "2 years over Max: 2013, 2015"

I have been able to do it manually by putting together a COUNTIF function along with various IF statements as follows:
=COUNTIF(A2:D2,">="&B3)&" years over Max: "&IF(A$2>$B$3,A$1&", ,"")&IF(B$2>$B$3,B$1&", ","")&IF(C$2>$B$3,C$1&", ","")&IF(D$2>$B$3,D$1&", ","")...

I even managed to get rid of the final "," by adding a second "," at the end and replacing the expression ", ," using the SUBSTITUTE function (yes, I am a bit **** when it comes to details).

My problem is that I currently have 16 years of projections and, although the above formula works, it requires manual changes everytime I add / remove years.

I know that I can do it easily in VBA but the Excel file is to be shared with others via email and I know that their systems are setup to desactivate macros by default (and I don't want to rely on the user having to manually activate macros).

SO, the big question is: can you think of an easier way to do this?

Thanks,

Pierre

Thanks Marcol, I like the approach.
I was thinking about having hidden rows where I would do the check and concatenate the results column by column. I never think to use the INDEX function for this kind of things.
Hidden rows is not the ideal but its workable.