Consider an MS-Excel worksheet where column B holds 'Number of classes taught' and column C holds 'Payments made at Rs 1500 per class' for six months: January (20, 30000), February (14, 21000), March (17, 25500), April (13, 19500), May (12, 18000), June (15, 22500). What value is returned by the function = SUMIFS(C2:C7, B2:B7, ">13", C2:C7, ">22500")?

The function adds payments only for months with more than 13 classes and payment above 22500, giving 30000 plus 25500 which is 55500.

January qualifies with 20 classes and payment 30000, both above the thresholds.

March qualifies with 17 classes and payment 25500, again meeting both conditions.

February, April, May and June each fail one condition, so they add nothing.

SUMIFS totals only the cells whose row satisfies every stated criterion.

The strictly greater than sign excludes values equal to the threshold, like June's 22500.