I am trying to capture values that are based on companies/locations and
particular months. I think SUMPRODUCT can only work with columns or rows,
not both.

Category DEC JAN
COMP A $3,906,032.30 ($994,746.11)
COMP B $273,508.16 $218,465.10
COMP C $447,052.11 $447,560.21
COMP D $38,951.27 $102,457.13

What can I do to capture say Company C for Jan, so the value returned is
$447,560.21?

The system I pull the reports from to dump into excel sorts alphabetically.