Well, Pete is such a fine name anyway ...
With the Master file effectively being a template, it will pay you to
get things exactly as you want them. Of course, you could just put a
SUM( ) formula on the rows where your Main Industries occur, though you
would have to adjust the range each time. Alternatively, the following
formulae will do it for you (insert a new column A first, so you have
space for your codes):
C2:
=SUM(IF(($B2=LEFT(START!$B$2:$B$7500,LEN($B2)))*(START!$C$2:$C$7500>0),1,0)
)
D2:
=SUM(IF(($B2=LEFT(START!$B$2:$B$7500,LEN($B2)))*(START!$C$2:$C$7500=0),1,0)
)
E2:
=SUM(IF(($B2=LEFT(START!$B$2:$B$7500,LEN($B2)))*(START!$C$2:$C$7500<0),1,0)
)
Again, CTRL SHIFT ENTER, then copy down
You might like to continue the shading across the columns with the
headings in, maybe bolded with a red foreground, then you can use the
format painter to reproduce this format for all the other major
categories - as I said, get it just how you want it in the Master file.
This will take slightly longer to re-calculate, so you might like to
change the 7500 to 7000 as long as this covers your data set - it's
only a matter of a few seconds on my machine, so it's not a big delay
anyway.
So, hopefully this is what you want.
Pete