Counting backwards - Google Sheets

[Keshek]

I have been trying to automate an excel sheet for my old man and have run into some trouble.

At random intervals there will be input numbers the second column, and im trying to figure out how to make the first column divide that number by the amount of blank cells since last entry.

25.14
25.14	1.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!	192.00

=IF(NOT(ISBLANK(U132)),U132/COUNTBLANK($T$2:T131),T133)

That is the formula i have been trying to use. But i get a reference error when the same thing is in the above cell.

Any input would be appriciated.

Also thought about making it count in row 2, since that would probably be easier, but it would have to count backwards from new input to last input.

 

[Fluff]

For Excel 2016 this should work.

Fluff.xlsm
	T	U
1	a	b
2	0.5
3	0.5	1
4	24
5	24
6	24
7	24
8	24
9	24
10	24
11	24	192
12
Master

Cell Formulas
Range	Formula
T2:T12	T2	=IF(U1="",T1,IFNA(INDEX(U2:U100,MATCH(TRUE,U2:U101<>"",0))/MATCH(TRUE,U2:U101<>"",0),""))
Press CTRL+SHIFT+ENTER to enter array formulas.

 

[Keshek]

For Excel 2016 this should work.

Fluff.xlsm
	T	U
1	a	b
2	0.5
3	0.5	1
4	24
5	24
6	24
7	24
8	24
9	24
10	24
11	24	192
12
Master

Cell Formulas
Range	Formula
T2:T12	T2	=IF(U1="",T1,IFNA(INDEX(U2:U100,MATCH(TRUE,U2:U101<>"",0))/MATCH(TRUE,U2:U101<>"",0),""))
Press CTRL+SHIFT+ENTER to enter array formulas.

Seems to work as I intended, is there a way to substract 1 from the actual cell count since my result should be 27.43

TY in advance for great help.

 

[Fluff]

How about

=IF(U1="",T1,IFNA(INDEX(U2:U100,MATCH(TRUE,U2:U101<>"",0))/(MATCH(TRUE,U2:U101<>"",0)-1),""))