Andy, the #VALUE! error can always result from underlying errors however...
we know that using ranges of different dimensions with double unary coercion will cause #VALUE! error and that is definitely an issue here, ie:
Sheet1!C12:E69 and Sheet1!L12:L69
One being 3 columns wide the other 1.
To negate that issue we revert to * method from double unary, ie:
However, it follows that should any values in summation range be non-numeric this too will generate #VALUE! error given the explicit coercion now taking place against the final range.
Post back if the error value persists - with more info. regards contents of each range.
(a file mock up which demonstrates each range would help - dummy names / values etc but ensure data types are consistent - the fact it's an external file is of no consequence from a functional perspective)
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