Formulas with Picture in Cell

A picture in a cell is considered a rich data type, rather than a primitive data type such as a number, text, or logical value. When a function requires its parameters to be converted to Number, Text, Logical, or Date types for calculation, rich data cannot be converted, and the function returns a #VALUE! error.

The following categories of functions will return #VALUE! when used with a picture in a cell:

Math & Trigonometry
Statistical (except for the COUNT series)
Text
Logical (except TRUE/FALSE)
Date & Time
Financial
Engineering

Alternatively, some functions can work with pictures in cells without returning a #VALUE! error. The following table lists the function categories:

Function Category	Functions	Description
Reference Only	COLUMN, COLUMNS, ROW, ROWS, AREAS, SHEET, SHEETS, ISREF, ISFORMULA, FORMULATEXT	Uses reference properties without reading cell values
Type Checking	ISBLANK, ISERR, ISERROR, ISLOGICAL, ISNA, ISNONTEXT, ISNUMBER, ISTEXT, TYPE, CELL, ERROR.TYPE	Inspects value type without coercion
Counting	COUNT, COUNTA, COUNTBLANK	Counts cells and skips unsupported types
Exact Match	MATCH, XMATCH, COUNTIF, COUNTIFS, SWITCH, HLOOKUP, LOOKUP, VLOOKUP, XLOOKUP, SUMIF, SUMIFS, MAXIFS, MINIFS, AVERAGEIF, AVERAGEIFS	Supports Rich Data equality comparison
Reference Manipulation	LET, CHOOSE, CHOOSECOLS, CHOOSEROWS, FILTER, INDEX, OFFSET, SORT, SORTBY, TRANSPOSE, UNIQUE, TRIMRANGE, DROP, EXPAND, HSTACK, TAKE, TOCOL, TOROW, VSTACK, WRAPCOLS, WRAPROWS	Manipulates references without converting to scalar values