M8, u r genius!!!

Thank you so much!!!

I have 2 questions:

1) would that be possible to split the function, i.e. have 2 formulas, where one would count number of days and show the result simply as a number without any text and the other one would just say "yes" if the company's presence in the country exceeded 183 days within any consecutive 365-days period and "no" if it did not.
2) i am not very familiar with how UDF function works, but is that possible to make 2 modules work in the same excel file?

Thanks again for your help! I really appreciate!