Help with Formula/ Power query to get the number of matching row counts of codes

Arun Chandramouli 

Thank you for the sample.

Perhaps like this

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    agentList = Table.AddColumn(
        Source,
        "agentlist",
        each List.Transform(
            Text.Split([agentcode], "," ),
            each Text.Trim(_) )),
    predictList = Table.AddColumn(
        agentList,
        "predictlist",
        each List.Transform(
            Text.Split([predictcode], "," ),
            each Text.Trim(_) )),
    #"Expanded agentlist" = Table.ExpandListColumn(
        predictList,
        "agentlist"),
    matching = Table.AddColumn(#"Expanded agentlist",
        "Total Matching",
        each fnCount( [predictlist], [agentlist] )),
    #"Removed Other Columns" = Table.SelectColumns(
        matching,
        {"agentlist", "Total Matching"}),
    #"Grouped Rows" = Table.Group(
        #"Removed Other Columns",
        {"agentlist"},
        {
            {"total number", each Table.RowCount(_), Int64.Type},
            {"total matching", each List.Max([Total Matching]), type number}}),
    percent = Table.AddColumn(
        #"Grouped Rows",
        "% matching",
        each [total matching] / [total number], Percentage.Type)
in
    percent

with function

(lst as list, v as any) =>
let
    Source = List.Count( List.Select( lst, each _ = v) )
in
    Source