You got it !! A+ 😀

A good practice is to define a variable (I always use @rc.) and set it to the value of @@ROWCOUNT after any event that you want to test for results. This allows for intermediate statements without losing the value originally trapped by @@ROWCOUNT.

-- Update the row if it exists.

Update dbo.fm_Company SET company_name=@cname, company_legal_name=@legal, company_tax_id=@taxid

Where company_id=@INCMP;

SET @rc = @@ROWCOUNT

SET @CMP = @INCMP;

-- Insert the row if the UPDATE statement failed.

IF (@RC = 0) -- @rc didn't get reset when @@ROWCOUNT did

BEGIN