Thanks a lot Colin Legg and Pecoflyer for your great support. I have tried the 2 functions plus subtotal & Sumifs and try to merge with MAX function to get the highest number of employees in each division but without success.

My problem is that I found that some of these divisions were repeated 2 times and 4-5 times in other times because of the organization historical reconstructions. Any additional support will be appreciated. Thank you.