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Hi G1zmos and welcome to the Forum.
Without a file, it's difficult to see what you're trying to do. Please note that you could edit your question and use the Add Files... button to upload a representative Excel file (without any personal data) to show your existing macro and data.
However your formula (which should end in a right bracket):
=IF(ISBLANK(K367),COUNTIFS($A:$A,A367,$K:$K,">0")
means "if K367 is blank, count the number of rows where both the value in column A equals that in A367 AND the value in column K equals that in K367; otherwise give the value is FALSE". If you put a number in K367, that meets the second criteria of the COUNTIFS formula and A367 (whatever it is) will match itself so you will have 1 matching row as the result of the COUNTIFS portion.
I suspect that's not what you want so have given you 3 possibilitles in the attached file.
In cell D1, Formula 1 is this:
=COUNTIFS($A:$A,">0",$K:$K,">0")
This simply counts the rows where cells in both A and K are greater than 0. My guess is that's what you want.
If however you want to display or not display a count (based on a cell like K367) then cell D10 (shaded yellow) controls Formula 2 in pale green cell D12:
=IF(ISBLANK(D10),COUNTIF($A:$A,">0"),"-")
so it counts cells above 0 in column A if D10 is blank (otherwise shows "-").
In a similar way, Formula 3 in pale orange cell D14 is:
=IF(ISBLANK(D10),COUNTIFS($A:$A,">0",$K:$K,">3"),"-")
where if D10 is blank, it counts rows where A is greater than 0 but K is greater than 3.
Hope this helps. If so, please remember to mark this Answer as Selected.