PhpSpreadsheet/tests/data/Calculation/Statistical/COUNTIFS.php

<?php

return [
    [
        2,
        [
            ['Y'],
            ['Y'],
            ['N'],
        ],
        '=Y',
    ],
    [
        3,
        [
            ['A'],
            ['B'],
            ['C'],
            ['B'],
            ['B'],
        ],
        '=B',
        [
            ['C'],
            ['B'],
            ['A'],
            ['B'],
            ['B'],
        ],
        '=B',
    ],
];