Using the IF() function
The IF() function is categorized under the Logical function and the syntax for this formula is IF(logical_test, value_if_true, value_if_false).
This function checks whether a condition returns true. If it does, it will return the first value defined; otherwise, it will return the second value, for example, IF(RowCount > 4, WON:SUM, CLOSED:SUM).
This formula will return a total number of WON opportunities if the number of records is more than four rows; otherwise, it will return the total number of CLOSED opportunities. WON and CLOSED are available from the Opportunity report type.
You don't really have to type WON:SUM and CLOSED:SUM or other fields you would like to use, but from the Custom Summary Formula window, ...
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