I have the following formula which I have validated and it works:

=SUMIFS(Holdings!N:N,Holdings!A:A,'Trial Balance'!C3)-SUMIFS(Holdings!P:P,Holdings!A:A,'Trial Balance'!C3)

I now want to add some more to it, I think that an IF & AND statement is correct.

=IF(AND(G3="105",D3="Composite"),SUMIFS(Holdings!N:N,Holdings!A:A,'Trial Balance'!C3)-SUMIFS(Holdings!P:P,Holdings!A:A,'Trial Balance'!C3),0)

But this is returning a value of ZERO. If I switch it so that the SUMIFS is the value if false & use a ZERO for value if true the formula works.

Is there something wrong with my IF AND statement?

Once I get the formula to work for the true side instead of zero for the false it will become a nested formula to for other "Numbers" in G3.

Thanks Everyone!