Hi Skoezzi,

try this:

=COUNT( {1 < "SUM( {<QuarterYear = {'Q1/$(vCurrentYear)'>} _Sales) > 0", "SUM( {<QuarterYear= {'Q1/$(vPreviousYear)'}>} _Sales) = 0" >} DISTINCT _ClientID)

Even it may be not the very correct solution it should point you into the right direction.

Regards Roland