Hey,
First, you need to decide where you want to temporarily save the counter data...
My suggestion: a SharePoint List or an Excel File that's saved inside your OneDrive.
If you want to do it with an Excel file, create a new one inside your OneDrive, give it a name (mine is called ExcelCounter.xlsx) and create a table with one column called Counter.
Make sure you create an "actual" table (Insert - Table)... Mine is called Table1.

The fist Flow
This Flow writes a counter into the Excel file.
It adds +1 each time an email with the desired string in its subject arrives in your Mailbox.

Explanation of the 3 actions:
Select the Trigger "When a new email arrives (V3), click on Show advanced options and input your desired String that the subject field should be filtered for. In my case, I chose ABC123:

After that, get the counter number that's already in the Excel File using the "Get a row" action.
Point it towards your Excel file, the Key Value is always going to be 0. That's not the number / counter, it's the first row under the heading row. Second row would be key value 1, etc.

Now the last step, we update the value. We have to add 1. Use the "Update a row" action. Again, we want to update the value in the Key Value row 0.

In the Counter field, enter the following Expression:
add(int(outputs('Get_a_row')?['body/Counter']), 1)
Now everytime a E-Mail arrives, that has ABC123 in its subject, the counter will add 1.
The second Flow
This flow runs once a day. Let's say at 06:00 PM. Therefore, select the Scheduled Trigger.
Be careful with the timezones here, you might have to select a later time to trigger at 6:00...

The Flow:

Once again, we're using the "Get a row" action to get the counter. We then use the Send an email (V2) action to send the E-Mail. In the body, you can then select the Dynamic value Counter from the "Get a row" action.
After sending the E-Mail, use a Update a row action to reset the Counter back to 0 for the next day...
let us know if this works for you - cheers,
caspar