Clarification is that

If client type is'Ind' and country is A then (Sum(VALUES)-(value))/sum(VALUES)

and second condition for B country

If client type is'Ind' and country is A then (Sum(VALUES)-(value))/sum(VALUES)

U can change VALUES to B VALUES..

I am using cross table because data is in the mentioned format as per attached excel sheet.

So I used

Cross Table ( Month, Values,Column no.)

You can use any name instead of Value..I have used Value.

Table_b:

crosstable(Month,  Value  ,  5)

LOAD
    DE,
    "FCC 20",
    CATEEGORY,
    "DQ DIM",
    Country,

"42711",

    "42742",

    "42773",

    "42801",

    "42832",

    "42862",

    "42893",

    "42923",

    "42954",

    "42985",

    "43015",

    "43046",

    "43076"

FROM [lib://HK/HK_Sales_1.xlsx]
(ooxml, embedded labels, table is Sheet1);