IF() =IF(D2>0,"Profit","Loss") : Branch based on test

IFS() =IFS(B2>90,"A",B2>80,"B",TRUE,"C") : Multiple conditions without nesting

AND() =AND(A2>0,B2>0) : Test if all logics TRUE

OR() =OR(A2>100,B2>100) : TRUE if any argument TRUE

NOT() =NOT(A2="Yes") : Reverse logical value

XOR() =XOR(A2>0,B2>0) : TRUE if odd number of TRUEs

SWITCH() =SWITCH(A2,"M",1,"F",2,0) : Map expression to values

IFERROR() =IFERROR(A2/B2,0) : Handle errors gracefully

IFNA() =IFNA(VLOOKUP(E2,$A$2:$B$10,2,0),"Not Found") : Handle #N/A specifically

CHOOSE() =CHOOSE(3,"Red","Blue","Green","Yellow") : Pick value by index

LET() =LET(taxRate,0.18,Price*taxRate) : Store variables in formula
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