Formula

[Jim4-1945]

Hi I am trying develope a formula 

=IFS(OR(ISBLANK(AB32),ISBLANK(AB33)),"",AB32>AB33,3,AB32<AB33,1,AB32=AB33,2)

it works when AB32 and AB3 are empty, but if I import values into the cells it then ignores the blanks.

Any surgestions? 

Thanks.  Jim

[#2]

@Jim4-1945 

Jim, I din't catch. If you import any value cell becomes not blank. Or you mean not blank cells, but ones with empty strings?