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    <body><span class="vcard"><a class="email" href="mailto:miguelangelrv@libreoffice.org" title="m.a.riosv <miguelangelrv@libreoffice.org>"> <span class="fn">m.a.riosv</span></a>
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          <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Calc conditional formatting based on formula misfunction"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=143950">bug 143950</a>
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           <td>miguelangelrv@libreoffice.org
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            <b><a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Calc conditional formatting based on formula misfunction"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=143950#c5">Comment # 5</a>
              on <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Calc conditional formatting based on formula misfunction"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=143950">bug 143950</a>
              from <span class="vcard"><a class="email" href="mailto:miguelangelrv@libreoffice.org" title="m.a.riosv <miguelangelrv@libreoffice.org>"> <span class="fn">m.a.riosv</span></a>
</span></b>
        <pre>Created <span class=""><a href="https://bugs.documentfoundation.org/attachment.cgi?id=174420" name="attach_174420" title="Sample file">attachment 174420</a> <a href="https://bugs.documentfoundation.org/attachment.cgi?id=174420&action=edit" title="Sample file">[details]</a></span>
Sample file

The issue it's not related with the conditional format, seems the problem it's
that COUNTIF() taking care of the cell format.

In the attached file, cells Sheet1.A16:B25 has a format "BA "Estandar, on the
second sheet the format is Estandar, with LO 7.2 gives different results in
E2:F11 and C15:C25 between the two sheets, and the only difference it's the
mentioned format.
Do a hard recalc on 7.2 to see the issue.</pre>
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