Count if a cell is equal to the cell in different spreadsheet and is less or equal zero

Can someone please help me to correct my formula because it does not work?

Here the formula: =COUNTIFS(Data!C2:C24005,A17,Data!M2:M11149,"<=0")

I need to insert the formula in column C (Findings tab) which counts the rows in Column M (tab named "Data") that equal A17 (Column A in "Findings" tab) and which are less or equal zero. In addition if I drag the formula down I want to only the values be entered in highlighted in blue cells in column C (SKUs With Zero Sales in "Findings" tab) and empty cells in not highlighted cells. I attached images of these two tabs: Data and Findings.