It might help if the OP simply says what he wants to achieve?

I have 12 columns for months each month containing 3 columns
apps/sales/% In the rpws for those columns various products.
At the bottom od the % column is the % for that month.

So in all I have 36 columns If for example we are 3 months gone, then I
want to add the totals for each of those % columns and divide by 3.

This will give me an average %. In doing this I want cells that are zero
to be shown as blank With the formula I have although some cells look
blank they do in fact contain a zero which the formula picks up on.

A few posts down I have a link to an image of the sheet.