If HAS - different totals

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I am using a column formula to insert a checkbox on sheet 1 if a 13 digit number is on sheet 1 and also appears on sheet 2. The formula is working, however, I have this same formula on sheet 2. but, when I filter the total number of checkmarks, totals are off by about 20 when they should be identical.

Sheet 1 formula: =IF(HAS({Sheet 2 ISBN}, ISBN@row), 1, 0) - 1742 saying yes the numbers match (ISBN

Sheet 2 formula: =IF(HAS({Sheet 1 ISBN}, ISBN@row), 1, 0) - 1761 saying yes the numbers (ISBN) match


Any idea why these are different?

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