As I don't have Excel available currently, I cant check out your workbook, but SUMIFS() <and SUMIF() too> don't work in way you are trying it!

Based on your posts, something like this may work.

Have worksheets RiskLevels, Report, Products, Months;

On sheet Months, create a Defined Table like tMonths, with 1st column as MonthNo, which is filled numeric values in format YYYY.MM, i.e. 2024.01 for 2024 January, etc. - into as much months into future you think as reasonable. Optionally you can also have there another column MonthName, fillef with matching month names for every MonthNo;

Create a Name lMonths = tMonths[MonthNo]. This can be used as source for Data Validation Lists, whenever you want to select a month (you can't refer to Table columns when defining Data Validation Lists, but you can refer to Names);

On sheet Products, create a Defined Table like tProducts, with 1st column as Product (you can have more columns there, in case you need them);

Create a Name lProducts = tProducts[Product] (again, this is used as source for Data Validation List for selecting products elsewhere in workbook);

On Sheet RiskLevels, create a Defined Table tRiskLevels, with columns like Product, MonthNo, Secured. Define the DataRanges of columns Product and MonthNo as Data Validation Lists for selecting products and month numbers. Define the DataRange of column Secured as Data Validation List with source as 1;0, or True;False, or Secured;Unsecured, or whatever;

In cells on top of Sheet Report, create a Data Validation Lists for selecting month number, and define this cell as Name like nRepMonth;

On same Report sheet, create a Defined Table tReport, with columns like Product, Secured, Unsecured;

Fill the column Product of tReport with your products.

Further depends, what kind of data the column RiskLevel will contain (some numeric or non-numeric value), and what you want the report to return. Basically either count or sum. In case you want to sum (but in this case, there must be some additional column in tRiskLevels - otherwise this table will be somewhat weird with same event having multiple values of same type at same time), the formulas will be like:
NB! I used column names without spaces! In case you use spaces there, you must have additional [] around column name in formulas, like tRiskLevels[[Risk Level]]! And having @ preceeding the column name is referring to value in column in same row as the one where formula is placed!