excel - Run-time error '13' "Type Mismatch" on If Then Statement -

i'm getting run-time error '13' (type mismatch) following code , can't figure out why. working before added "and" , second condition. first (a, 43) value error reading "#n/a". ideas?

if isnumeric(sheets("reuters").cells(a, 43).value) = true , _  abs(sheets("reuters").cells(a, 43).value) >= 0.0799         pfl = "p"         ct = ct + 1     else         pfl = empty     end if 

change code say

pfl = empty if isnumeric(sheets("reuters").cells(a, 43).value)     if abs(sheets("reuters").cells(a, 43).value) >= 0.0799         pfl = "p"         ct = ct + 1     end if end if