1. E1的Formula是 >>>
=COUNTIF($A$1:$A$1000,D1)-colorFunction($D$4,$A$1:$A$1000,D1)



2. E2的Formula是 >>>
=COUNTIF($A$1:$A$1000,D2)-colorFunction($D$4,$A$1:$A$1000,D2)



3. VBA Code

Function colorFunction(rColor As Range, rRange As Range, myItem As Range) As Long

'Updateby Extendoffice
    Dim rCell As Range
    Dim lCol As Long
    Dim vResult As Double
    lCol = rColor.Interior.ColorIndex
    vResult = 0

    For Each rCell In rRange
        If rCell.Interior.ColorIndex = lCol And rCell.Value = myItem.Value Then
            vResult = vResult + 1
        End If
    Next rCell
    colorFunction = vResult
End Function
            
        
          

Source: ---

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