Google Spreadsheet : Pivot created manually

This Spreadsheet will contain all my examples, the first one is a Pivot based on Region and Turnover with the Areas of Business which require attention (where we actually lose money) marked red using conditional formatting.

Current Example in Spreadsheet:  “Region / Category”.
The advantage of manual pivots from my point of view is the fact the query could be adjusted and it stays dynamic as when we use UI pivots and change the filter new values are filtered out automatically.