The if function works for letters and numbers,
Here is the solution to your problem
=IF(H3="UL",IF(K3="UL",IF(O3="UL","true","false")))
This will tell you if all 3 are UL
use;
countif(h3,"UL")
countif(k3,"UL")
countif(O3,"UL")
SUM(range of countif)
The countif statements can be away from the main data or even on a different worksheet.
Use the Sum statement where you want the label for the amount of occurances linked to the countif statements.
ul ul ul "=COUNTIF(H3,"ul")" "=COUNTIF(K3,"ul")" "=COUNTIF(O3,"ul")" "SUM(d5:d7)"