Create a time sensitive matrix using measure

Nabil_DS ,

First, calculate the attendance rate by dividing the number of attended sessions by the total sessions. Use this DAX formula:

Attendance Rate = 
DIVIDE(
    CALCULATE(COUNTROWS('Session'), 'Session'[Session Status] = "Attended"),
    COUNTROWS('Session'),
    0
)

Next, calculate the unique attendees per company by counting the distinct representatives who attended at least one session. Use this DAX formula:

Unique Attendees Per Company = 
CALCULATE(
    DISTINCTCOUNT('Session'[Client Representative]),
    'Session'[Session Status] = "Attended"
)

Then, calculate the minimum and maximum values for attendance rates and unique attendees across all companies to determine their ranges. For the attendance rate:

Min Attendance Rate = 
MINX(ALL('Session'[Client Name]), [Attendance Rate])

Max Attendance Rate = 
MAXX(ALL('Session'[Client Name]), [Attendance Rate])

For unique attendees:

Min Unique Attendees = 
MINX(
    VALUES('Session'[Client Name]),
    CALCULATE(
        DISTINCTCOUNT('Session'[Client Representative]),
        'Session'[Session Status] = "Attended"
    )
)

Max Unique Attendees = 
MAXX(
    VALUES('Session'[Client Name]),
    CALCULATE(
        DISTINCTCOUNT('Session'[Client Representative]),
        'Session'[Session Status] = "Attended"
    )
)

Next, calculate the range for each metric and divide it by five to determine the bucket intervals. For attendance rates:

Attendance Rate Range = 
[Max Attendance Rate] - [Min Attendance Rate]

Bucket Interval = 
DIVIDE([Attendance Rate Range], 5)

Next, calculate the range for each metric and divide it by five to determine the bucket intervals. For attendance rates:

Attendance Rate Range = 
[Max Attendance Rate] - [Min Attendance Rate]

Bucket Interval = 
DIVIDE([Attendance Rate Range], 5)

For unique attendees:

Unique Attendees Range = 
[Max Unique Attendees] - [Min Unique Attendees]

Unique Attendees Bucket Interval = 
DIVIDE([Unique Attendees Range], 5)

Finally, assign each company to a bucket based on their attendance rate or unique attendee count. For attendance rate:

Attendance Rate Bucket = 
VAR CurrentRate = [Attendance Rate]
VAR MinRate = [Min Attendance Rate]
VAR Interval = IF([Bucket Interval] > 0, [Bucket Interval], 1)
RETURN
    IF(
        CurrentRate < MinRate,
        1,
        CEILING(DIVIDE(CurrentRate - MinRate, Interval), 1)
    )

For unique attendees:

Unique Attendees Bucket = 
VAR CurrentAttendees = 
    CALCULATE(
        DISTINCTCOUNT('Session'[Client Representative]),
        'Session'[Session Status] = "Attended"
    )
VAR MinAttendees = [Min Unique Attendees]
VAR Interval = IF([Unique Attendees Bucket Interval] > 0, [Unique Attendees Bucket Interval], 1)
RETURN
    IF(
        CurrentAttendees < MinAttendees,
        1,
        CEILING(DIVIDE(CurrentAttendees - MinAttendees, Interval), 1)
    )

These steps and formulas ensure dynamic bucketing, handling edge cases like zero intervals or values below the minimum boundary.

The resulting output is as shown below:

To address your requirement for a time-sensitive measure, you can include a date field in your analysis and establish a relationship with the calendar table. This will ensure that the calculation aligns with the time dimension filter.

I have attached an example pbix file for your reference.

Best regards,