# AND
The **AND** function returns *TRUE* only if all specified conditions are *TRUE*. If any condition evaluates to *FALSE*, the function returns *FALSE*. It is commonly used with [**IF**](/planning-sheets/formula-syntax/conditional-statements/if-1.md) and other conditional functions to evaluate multiple criteria.
### Syntax
AND(logical_test1, [logical_test2], ...)
### Arguments
* *logical\_test1*: The first condition to evaluate.
* *logical\_test2, ...* (Optional): Additional conditions to evaluate.
### Return value
Returns *TRUE* if all conditions are met; otherwise, returns *FALSE*.
### **Example**
IF(AND(Sub Region == "APAC", Sub Category== "Juices"), 50000000, 0)
In this example, the **AND** function is used within an [**IF**](/planning-sheets/formula-syntax/conditional-statements/if-1.md) statement to assign values to the *2027 Actuals Plan*. The *AND* function evaluates whether both conditions are met: *Sub Region* is *APAC* and *Sub Category* is *Juices*. If both conditions are *TRUE*, the formula returns 50 *million*; otherwise, it returns *0*.
### **Excel equivalent**
[AND](https://support.microsoft.com/en-us/office/and-function-5f19b2e8-e1df-4408-897a-ce285a19e9d9)
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