Compliance between 2 columns

Hello,

I have 2 columns of numbers. One is a system proposal, the other one is what we decide to apply.
I would need a formula which calculate a % of compliance : how many times did we follow the system ?

Constraint 1 : number of lines will not be the same depending on the application.
Constraint 2 : due to constraint 1, I don't want the % to be decreased or increase by blank cells (when there is no data inside).

Thanks for your help !