Combination of CountIFS and OR

@Sylvia Kay The #INVALID OPERATION error points to an operator issue in your formula. In this case, you're missing commas before the "not equal" signs in your OR:

Also, the equal signs in front of your text criteria are not needed. This is because the = is implied by listing the criteria for the range in the criteria range, criteria format required by COUNTIFS.

The cause of that error is: The formula contains or references an incompatible data type, such as =INT("Hello")

In this case, the way we're using OR won't work with COUNTIFS, and that's causing the error.

This is one of those cases where using a helper column will make it work much easier. Try this: Create a helper text/number column in your source sheet called something like "DevelopmentCount" and use this formula:

=IF([Current Development - Q2'23]@row <>"", 1, 0) + IF([Current Development - Q3'23]@row <>"", 1, 0)

Make it a column formula so it applies to all rows. The logic here is that if neither cell has a value in it, the cell will equal 0; if one is not blank, the cell will equal 1, and if both are not blank, the cell will equal 2.

Now on your other sheet:

=COUNTIFS({Current Development - Initiative}, "Concur HS4", {Current Development - Hierarchy}, "EPIC", {Development Count Column Range}, >= 1)