=IF(OR(A7="A9197",A7="A8538",A7="43815",A7="43637",A7="43236",A7="43059",A7="14138",A7="17644",A7="14216"),VLOOKUP(H7,OSAMA\1-Aircraft''s Status\3-SU-NMG\[SU-NMG_2022.xlsb]AC TLB'!$A$7:$E$1199,5,1)-F7/24,VLOOKUP(H7,OSAMA\3-SU-NMG\[SU-NMG_2022.xlsb]AC TLB'!$A$7:$E$1199,5,1))
that should work OK
BUT - you have a mixture of Number and Text - that maybe be the issue
"14138" is text and so will not see the number 14138
so if the spreadsheet has those as numbers
then try
=OR(A7="A9197",A7="A8538",A7=43815,A7=43637,A7=43236,A7=43059,A7=14138,A7=17644,A7=14216)
now its looking for the number
=OR(A7="A9197",A7="A8538",A7="43815",A7="43637",A7="43236",A7="43059",A7="14138",A7="17644",A7="14216")
will give a TRUE when it finds any of those as TEXT only
so using
IF( TEST , do if TRUE, do if No Match FALSE)