A B
1 0 =A1, which is blank
2 0 =A2, which is blank
3 0 =A3, which is blank
4 P P =A4
4 =subtotal(103, B1: B4)

In the above, cells B1 to B4 are referenced to blank cells A1 to A4, respectively.

However, instead of displaying 'blank' in B1 to B3, they display '0'. Because of that, the function 'Subtotal(103,B1:B4)', which counts B1 to B4, returns 4, instead of 1.

I tried going to Options/Advanced and unchecked 'show a zero in cells that have zero value', which makes cell B1 to B3 blank, but the 'Subtotal(103,B1:B4)' still returns 4.

I want that formula to return 1, not counting the blank cells. Is there a way to do that?