COUNTA counts every cell that is not completely empty. A cell is considered non-blank if it contains text (including an empty string returned by a formula), a number, a date, a logical value (TRUE or FALSE), or an error value. Only a genuinely empty cell -- one that has never had content or was cleared with Delete -- is excluded. This means a cell containing =IF(A1>0,"Yes","") that evaluates to "" is still counted by COUNTA because it contains a formula. Use
COUNTBLANK for the inverse count. Use
COUNT for numeric-only counting. Use COUNTIF with the "*" wildcard -- =COUNTIF(range,"*") -- for a text-only count that excludes numbers. Divide COUNTA by ROWS(range) for a completion percentage. For non-blank counting that excludes formula-returned empty strings, use =SUMPRODUCT((LEN(TRIM(range))>0)*1) as a more precise alternative.