Say your data is like this
A B C[TABLE="width: 144"]
<tbody>[TR]
[TD="class: xl63, width: 64, bgcolor: transparent"]Firm
[/TD]
[TD="class: xl63, width: 64, bgcolor: transparent"]Header1
[/TD]
[TD="class: xl63, width: 64, bgcolor: transparent"]Header2
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm1
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,5
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,1
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm2
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,5
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,38
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm3
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,1
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,3
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm4
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,7
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,35
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm5
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,6
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,5
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm6
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,2
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,6
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm7
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,6
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,4
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm8
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,8
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,2
[/TD]
[/TR]
[TR]
[TD="class: xl63, bgcolor: transparent"]Firm9
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,1
[/TD]
[TD="class: xl63, bgcolor: transparent, align: right"]0,9
[/TD]
[/TR]
</tbody>[/TABLE]
And you filter selecting Firms 2, 3, 4, 6, 7 and 8 getting this
A B C
[TABLE="width: 144"]
<tbody>[TR]
[TD="class: xl65, width: 64, bgcolor: transparent"]Firm
[/TD]
[TD="class: xl65, width: 64, bgcolor: transparent"]Header1
[/TD]
[TD="class: xl65, width: 64, bgcolor: transparent"]Header2
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm2
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,5
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,38
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm3
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,1
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,3
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm4
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,7
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,35
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm6
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,2
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,6
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm7
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,6
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,4
[/TD]
[/TR]
[TR]
[TD="class: xl65, bgcolor: transparent"]Firm8
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,8
[/TD]
[TD="class: xl65, bgcolor: transparent, align: right"]0,2
[/TD]
[/TR]
</tbody>[/TABLE]
To count column B >= 0.4 try this
=SUMPRODUCT(--(SUBTOTAL(3,OFFSET($A$2:$A$10,ROW($A$2:$A$10)-ROW($A$2),0,1))),--($B$2:$B$10>=0.4))
that returns 4
To count column B >= 0.4 AND column C between 0.3 and 0.4 try
=SUMPRODUCT(--(SUBTOTAL(3,OFFSET($A$2:$A$10,ROW($A$2:$A$10)-ROW($A$2),0,1))),--($B$2:$B$10>=0.4),--($C$2:$C$10>=0.3),--($C$2:$C$10<=0.4))
that returns 3
Hope this is what you need
M.