Mar 21 2021 10:17 PM - edited Mar 21 2021 10:18 PM
@Melconway2205 The formula in B2 will fill all cells below it, all at once. If it can't, because something else is already there, you'll get the SPILL error. Delete everything below (from B3 and down). Then it will work as you want. Welcome to the new Excel with dynamic arrays. They are great!
Mar 21 2021 10:50 PM
{=SUMIF('COMPANY ONE'!$A$2:$A$102,'CONSOLIDATED PROFT AND LOSS'!$A$2:A138,'COMPANY ONE'!B2:B102)+SUMIF('COMPANY TWO'!$A$2:$A$37,'CONSOLIDATED PROFT AND LOSS'!$A$2:A138,'COMPANY TWO'!B2:B37)}
Check this in E1:F138 :
N.B. If this works for you,, then you may mark it as Best Answer as well like.