Hey Manuel,
Problem 1, Fixed Assets (Sheet2, A5):
The reason why there is no summation here is because there are no numbers associated with the Row that contains Fixed Assets. In the attached, I added Fixed Assets in Sheet1 Column C22:C40, where Fixed Assets seemed to be appropriate. I know you had other data there (FA_A), for the SUMIFS function to work properly, each row you want to sum must have Fixed Assets associated with it.
With Fixed Assets added to Sheet1 C22:C40:
=SUMPRODUCT((Sheet1!$C22:$C688=Sheet2!$A5)*(Sheet1!$I22:$AH688))
Problem 2, Deferred Tax (Sheet2, C2):
Regarding Deferred Tax at 01 Apr 2024, I used the same SUMPRODUCT method:
=SUMPRODUCT((Sheet1!$D$22:$D$688=Sheet2!$C2)*(Sheet1!$I$22:$AH$688))
You can also SUM(SUMIFS()), but given the total Rows-26, that would get rather lengthy. I shortened that option, but here's an example:
=SUM(
SUMIFS(Sheet1!$J:$J, Sheet1!$D:$D,Sheet2!$A5),
SUMIFS(Sheet1!$K:$K, Sheet1!$D:$D,Sheet2!$A5),
SUMIFS(Sheet1!$L:$L, Sheet1!$D:$D,Sheet2!$A5),
...)