Return Sales is when the USD in negative Value and Packs also negative

Return the SUM of Specified Column, where rows meet the specified condition(s)

SUMIFS(sum_range,criteria_range1,criteria1,...)

if You write or Select a cell containing the Criteria, the SUMIFS will condider the rows which = this Critera

in case you want to use a different Logical Operation (>, <, >=, <=, <>), You add the operator you want

but you must write the operator between double quotations followed by &

For example ">"&3

Sales Between Start & Finish Dates