Conditional format-top/Bottom 10%-excel calculates

If you would have more values it would be aesier to see small changes in criterium influencing highlighted cells.
For instance with 1000 numbers 100 highers of them would be highllighted if you set 10 top % and for 19% 190 top values and so on.
If there was only 10 values it does not matter for excel if you ask to show top 10% or top 19% there is only one such value. If you ask to show top 30% you will get 3 highlighted out of 10

Basically the number of highlighted can be estimated* as

Formula:

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*) two main exceptions are:
- if you end up with 0 from such formula, Max value is highlighted (not no values)
- if some values repeat then all such values, which are equal to last fulfilling this requirement will be highlighted. So if you have such data:

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and set top 10% conditional formatting all 9 highest values (so you would say 90% of all :-) ) will be highlighted.