Measure is not working

Boopep , Qtr and Qtr month comparision should be 3 month behind. Prefer to use a date table joined with date of start/end Date of you data table 

M1= COUNT('Claims Profile 2025'[SERIES]) 

M1 Lag 3 = calculate([M1], dateadd(Date[Date], -3, Month) ) 

If you want to switch between month and qtr, you can use isinscope 

different example, use dateadd in place of offset 

Previouse Value = SWITCH(TRUE(),
ISINSCOPE('Date'[Date]), CALCULATE([Net], OFFSET(-1, ALL('Date'[Date]))),
ISINSCOPE('Date'[Month Year]), CALCULATE([Net],OFFSET(-1, ALL('Date'[Month Year sort],'Date'[Month Year],'Date'[Year],'Date'[Qtr Year]),ORDERBY('Date'[Month Year sort]))),
ISINSCOPE('Date'[Qtr Year]),CALCULATE([Net], OFFSET(-1, ALL('Date'[Year], 'Date'[Qtr Year]))),
ISINSCOPE('Date'[Year]), CALCULATE([Net],OFFSET(-1, ALL('Date'[Year])))
)

More time intelligence functions 
https://youtu.be/cyWVzAQF9YU?t=41167

Hi Boopep ,

Thank you for reaching out to the Fabric Community.

I’ve tested your scenario with sample data, and the logic matches your requirements. I’ve attached a PBIX file showing the setup and expected behavior, please review it and let me know if you need any changes or improvements.
FYI:

Thank you for your response amitchandak .

Regards,
Yugandhar.