wrote:
My sumifs function return #value. I tried in both ways:
=SUMIFS(D$5:D$40,A4:A40,A51,C$5:C$41,B51)
=SUMIFS(D$5:D$40,A5:A41,"="&A52,C$5:C$41,"="&B52)

There can be several reasons for a #VALUE error. In this case, at a
minimum, it is because D5:D40, A4:A40 and C5:C41 are not all the same size.

Perhaps they should be D5:D41, A4:A40 and C5:C41 -- 37 cells in all cases.

But normally (but not always), formulas of that form involve the same rows.
So I wonder if they should be D5:D41, A5:A41 and C5:C41.

The third and fifth parameters can be A51 and B51 -- or A52 and B52; you
keep changing row numbers inexplicably -- that is, without concatenating
"=". The interpretation is the same.