Thank you for replying, but this is not quite what I am looking for. I have list an example of my situation below. First as lengthy as it is the formula works. It does recognize blanks
In the case below there are two sheets, when the sheet one will be confined to one business unit results only. Thank your for the solution, but it omitts a key reference in the example below it would be in cell A,2 it I need the formula to be expanded to recognize the blank is sheet two rows 3 and 4. I hope this is a little clearer.
[TABLE="width: 277"]
<tbody>[TR]
[TD="width: 64, bgcolor: transparent"][/TD]
[TD="width: 88, bgcolor: transparent"]Sheet one
[/TD]
[TD="width: 64, bgcolor: transparent"][/TD]
[TD="width: 89, bgcolor: transparent"][/TD]
[TD="width: 64, bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl70, bgcolor: transparent"]A
[/TD]
[TD="class: xl70, bgcolor: transparent"]B
[/TD]
[TD="class: xl70, bgcolor: transparent"]C
[/TD]
[TD="class: xl70, bgcolor: transparent"]D
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]1
[/TD]
[TD="class: xl68, bgcolor: transparent"]ID
[/TD]
[TD="class: xl68, bgcolor: transparent"][/TD]
[TD="class: xl68, bgcolor: transparent"]Amount
[/TD]
[TD="class: xl68, bgcolor: transparent"]BU
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]2
[/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl67, bgcolor: transparent"] 10.00
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]444
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]3
[/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl70, bgcolor: transparent"]Sheet two
[/TD]
[TD="class: xl70, bgcolor: transparent"][/TD]
[TD="class: xl70, bgcolor: transparent"][/TD]
[TD="class: xl70, bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent"][/TD]
[TD="class: xl68, bgcolor: transparent"]E
[/TD]
[TD="class: xl68, bgcolor: transparent"]F
[/TD]
[TD="class: xl68, bgcolor: transparent"]G
[/TD]
[TD="class: xl69, bgcolor: transparent"]H
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]1
[/TD]
[TD="class: xl66, bgcolor: transparent"]Period
[/TD]
[TD="class: xl66, bgcolor: transparent"]BU
[/TD]
[TD="class: xl66, bgcolor: transparent"]Amount
[/TD]
[TD="class: xl66, bgcolor: transparent"]ID
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]2
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]7
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]123
[/TD]
[TD="class: xl67, bgcolor: transparent"] 4.00
[/TD]
[TD="class: xl66, bgcolor: transparent"]Pear
[/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]3
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]7
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]444
[/TD]
[TD="class: xl67, bgcolor: transparent"] 5.00
[/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="class: xl66, bgcolor: transparent, align: right"]4
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]7
[/TD]
[TD="class: xl66, bgcolor: transparent, align: right"]444
[/TD]
[TD="class: xl67, bgcolor: transparent"] 5.00
[/TD]
[TD="class: xl66, bgcolor: transparent"][/TD]
[/TR]
</tbody>[/TABLE]