hi
hope this helps
i was getting extremely confused here
Open AI = o3-mini ( copy pasted her whole  reply into this ) ( clicked a submit button 2 seconds this is what it generated )
any thoughts opinions debates ?? anything and everything
 
 
 
create data script
drop table #Data
create table #Data (ColumnA int, ColumnB int, ColumnC varchar(10), ColumnD int)
insert into #Data select 5,2,'A1',9
insert into #Data select 5,2,'A2',97
insert into #Data select 5,2,'Group',9
insert into #Data select 5,2,'A3',94
insert into #Data select 7,6,'D',90
insert into #Data select 7,3,'D',90
insert into #Data select 9,1,'E',9
 
;WITH cte
     AS (SELECT [columna],
                [columnb],
                [columnc],
                [columnd],
                Count(CASE
                        WHEN [columnc] = 'Group' THEN 1
                      END)
                  OVER(
                    partition BY [columna], [columnb]) AS GroupRowCount
         FROM   #data),
     consolidated
     AS (SELECT [columna],
                [columnb],
                [columnc],
                [columnd]
         FROM   cte
         WHERE  grouprowcount = 0
         UNION ALL
         SELECT [columna],
                [columnb],
                [columnc],
                [columnd]
         FROM   cte
         WHERE  grouprowcount > 0
                AND [columnc] = 'Group')
SELECT (SELECT Count(DISTINCT [columnb])
        FROM   #data) AS [ColumnB Cnt],
       (SELECT Count(DISTINCT [columnc])
        FROM   #data) AS [ColumnC Cnt],
       Sum(CASE
             WHEN [columnd] > 95 THEN 1
             ELSE 0
           END)       AS [columnD > 95%],
       Sum(CASE
             WHEN [columnd] < 95 THEN 1
             ELSE 0
           END)       AS [columnD < 95%]
FROM   consolidated;