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Here's a few things to consider:
One or more cells that are included in a formula contain text, and your formula performs math on those cells by using the standard arithmetic operators (+, -, *, and /).
For example, the formula =A1+B1, where A1 contains the string "Hello" and B1 contains the number 3, returns the #VALUE! error.
A formula that uses a math function, such as SUM, PRODUCT, or QUOTIENT, contains an argument that is a text string instead of a number.
For example, the formula PRODUCT(3,"Hello") returns the #VALUE! error because the PRODUCT function requires numbers as arguments.
Your workbook uses a data connection, and that connection is unavailable.
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