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Issues on the display of grand Total Measure where elimination of Null values to be done at complete Row level

How to Write Logic in calculation of Removing a record if it is blank or null,I have a Measure Target if it is Null values it need to drop the whole rows and need to display in Text box or in Totals of Target.I am facing an Issue of matching Total of one Measure as it is Following a Logic of Taking sum of Measure.

Please look into excel source file K,L,M what to achive and the formulae used.

Actual Result expected is 21.53% but getting value of 23.26 %

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