=SUMPRODUCT((A2:A100="Delivered")*(NOT(ISBLANK(B2: B100))))

Adjust range as necessary (just make sure they are the same size!)
Note that you can change the "Delivered" to a cell reference if you prefer.
--
Best Regards,

Luke M
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"Seb" wrote:

I have a spreadsheet with multiple column.

For example :

Satus Id
Delivered 12
Not delivered 13
Delivered --
Delivered 14

I would to count the number of non-blank cells in the column "Id" depending
on the Status. The goal is to get the number of non-blank cells for Delivered
status and get the number of non-blank cells for Not Delivered status,

In general view I have to count the number of non-blank cells in column Id
depending on the value of the column "status"