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How to calculate
Unique ID COUNT where
[1] Status = open
AND
[2] phase = contract
AND
(Sum of [3] reporting = Overdue) > 0 = excepted
AND NOT
[4] Title = open Review
Kindly check on the below expression,
COUNT({$<[Status] = {'Open'},Phase={'contract'},Title={'open Review'}>} DISTINCT ID)
Your [3] condition is not clear,
If you are checking overdue >0 , then write the if condition for it followed by above expression