CountIfs problem - references table in another tab

In my second tab "Breakdown" cell d40 & e40 - Both have the same coding of the rest of the sheet but for some reason always come back as 0 even though there ARE job orders to be counted.

Does anyone know why this type of a situation may occur?

D40 =COUNTIFS(JOAreport[Niche],Breakdown!B40,JOAreport[Class Type],Breakdown!B8)
E40 =SUM(COUNTIFS(JOAreport[Niche],B40,JOAreport[Class Type],Breakdown!B8,JOAreport[Order Status],{"Filled";"Overfilled";"Partially Filled/Unfilled"}))

Any advice would be greatly appreciated!

Having trouble uploading file to this thread so I will attach file to comment section for review

Please attach the workbook here.

Unfortunately the attachment icon doesn't work at the moment (it hasn't worked for years, and despite our repeatedly asking the technical team who own the forum to fix it, they can't be bothered to do so), so to attach an Excel file you have to do the following: just before posting, scroll down to Go Advanced and then scroll down to Manage Attachments. Now follow the instructions at the top of that screen.

This sort of problem suggests that you are trying to compare apples and pears - in other words, what looks like a match isn't.

Thank you for the advice! Just uploaded

In this formula:

=COUNTIFS(JOAreport[Niche],Breakdown!B40,JOAreport[Class Type],Breakdown!B8)

what is B8 supposed to be referring to? There is nothing in that cell.

I think you need to change these references from B8 to B7. If you are drag copying, fix the reference: $B$7

Well, we've all got that T-shirt!!!

Glad to have been your second pair of eyes.