Can you help me with the formula. I tried expanding the current formula but got lost.
Search Columns M15:Q17 and list in Column X18 all the numbers that matches 3 times.
Next Compare Col U against Col X and enter all the matches in Col Y.
Thanks for sharing your file. You can generate the values in column X with this formula in cell X18, then copy down:
=TEXTJOIN(",",TRUE,INDEX(IF(COUNTIF(M15:Q17,M15:Q17)>=3,M15:Q17,""),1,0))
Enter with CTRL+SHIFT+ENTER
As for your next comparison, it's not clear how the values in column U were generated or the criteria for column Y's results. e.g. cell Y20 contains 9,7, but I only count 2 x 9s in cells U18:U20.
This second example needs the criteria explained for both the values in column U and column Y. That said, perhaps you can modify the formula above to achieve what you want. I recommend you have a go yourself first.
Mynda