Return Year For All Data Over Threshold In A Row Without Macros

I have a financial model that returns ratios for various years. I would like to highlight in the summary part of the model those years where the ratio is over a set threshold.

For example:

A
B
C
D
...

1
2013
2014
2015
2016
...

2
31%
29%
41%
28%
...

3
Max:
30%

4
2 years over Max: 2013, 2015

In the above example, the threshold (Max) is 30% (cell B3), so the value in A4 would be "2 years over Max: 2013, 2015"

I have been able to do it manually by putting together a COUNTIF function along with various IF statements as follows:
=COUNTIF(A2:D2,">="&B3)&" years over Max: "&IF(A$2>$B$3,A$1&", ,"")&IF(B$2>$B$3,B$1&", ","")&IF(C$2>$B$3,C$1&", ","")&IF(D$2>$B$3,D$1&", ","")...

I even managed to get rid of the final "," by adding a second "," at the end and replacing the expression ", ," using the SUBSTITUTE function (yes, I am a bit **** when it comes to details).

My problem is that I currently have 16 years of projections and, although the above formula works, it requires manual changes every time I add / remove years.

I know that I can do it easily in VBA but the Excel file is to be shared with others via email and I know that their systems are setup to deactivate macros by default (and I don't want to rely on the user having to manually activate macros).