Steps to Reproduce

1. load the attached file
2. check A4, C3, D1

Current Result

#VALUE

Expected Result

FALSE, like Excel

Debug Information

• https://support.microsoft.com/en-us/office/is-functions-0f2d7971-6019-40a0-a171-f2d869135665
• #VALUE is not a standard error code. FALSE is better for further evaluation, i.e. pass it into another function.