, "" :
| A | B | C |
------------------------------------
1 | name | company | expired? |
2 | mary | XYZ | NO |
3 | fred | ABC | YES |
4 | .. | ... | .. |
"XYZ":
| A | B | C | D |
------------------------------------
1 | | | | |
2 | 1 | f1 | f2 | f3 |
3 | =A2+1 | f1 | f2 | f3 |
4 | =A3+1 | f1 | f2 | f3 |
5 | ... | .. | .. | .. |
f1: =IF(AND(List!B2="XYZ",List!C2="YES"),B1+1,B1)
f2: =IF(A2>MAX(B:B),"",MATCH(A2,B:B,0))
f3: =IF(C2="","",INDEX(List!A:A,C2))