It multiplies an array of TRUE/FALSE values with the values in column M.
The formula I provided tests if J5<F5, tests if J6<M6 etc. up to J337<M337 and then sums the values in M5:M337 where the logical test in the same row returns TRUE.
Another possibility is to use the array formula:
SUM(IF(J5:J337<M5:M337,M5:M337))
which must be committed by holding down Ctrl and Shift before pressing Enter.
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