для нескольких критериев необходимо использовать COUNTIFS (так же, как вы используете IFS)
Пример использования
COUNTIFS(A1:A10, ">20", B1:B10, "<30")
COUNTIFS(A7:A24, ">6", B7:B24, "<"&DATE(1969,7,20))
COUNTIFS(B8:B27, ">" & B12, C8:C27, "<" & C13, D8:D27, “<>10”)
COUNTIFS(C1:C100, "Yes")
Синтаксис
COUNTIFS(criteria_range1, criterion1, [criteria_range2, criterion2, ...])
criteria_range1 - The range to check against criterion1.
criterion1 - The pattern or test to apply to criteria_range1.
criteria_range2, criterion2... - [ OPTIONAL ] - Additional ranges and criteria to check; repeatable.