Comparing the data of 2 columns

Hi Arul,

Good point!

Here's two columns with example rows of data. Basically, I'm just trying to get a new column which contains the information whether the rows of the two presented columns match or not (i.e. if both say decreased in the same row). However, I would like to exclude 'same' such that when comparing a 'same' answer in a row of the first column with either an 'increased', 'decreased' or 'same' answer in the same row of the second column, they would never be treated as 'different' answers outputs in the formula. In other words, I would only like to compare whether 'increased' or 'decreased' in the first column rows change in their according second column row.

Hope it's a bit clearer now and many thanks for your help!