{=IF(SUM(--ISBLANK(M1:M141))-(ABS(ROW(E101)-ROW(E141))-1)<0,SUM(--
ISBLANK(M1:M141)),0)}

(Entered as an array formula.)

If the count of blank cells in M1:M141 minus (141-101) < 0, then
count the blanks in M1:M141, else enter 0.

Doesn't this formula essentially count the blanks in M1:M141 and
compare that number to the number of rows between E101 and E141?

Found in a workbook I'm auditing...