1. Count total sheets in a multi-region sales workbook
| Order ID | Region | Rep | Units | Unit Price | Order Date |
| ORD001 | West | Alice | 100 | $25 | 2024-01-15 |
| ORD002 | East | Bob | 150 | $30 | 2024-01-20 |
| ORD003 | North | Charlie | 200 | $20 | 2024-02-10 |
=SHEETS()Result: 3
The workbook contains three separate regional sheets (West, East, North), each with a sales log. SHEETS() returns 3, confirming all expected sheets exist before running consolidation. This is essential when auditing a distributed sales workbook—a missing region would return 2, alerting you to check for incomplete setup.