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Paul

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Please explain formula to me

I have following formula suggested to me, but I do not understand the
functions of it. To use it in different case, I would neewd to addapt it. can
someone explain it to me please?
=0.25*((40-COUNTBLANK(B3:B40))/2-1)*(COUNTBLANK(B3:B40)<40/24
When I change the ranges the formula returns wrong data.

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