hi,
it depends what you mean by “number of users” : number of active users, or number of users in standby ?
if active users, then, you just need to see how many simultaneous TBF were allocated in one cell, at most, in only one direction (ie. in DL).
if number of standby users, then, no. Users in standby mode are not visible by the system at the cell level.
regards
pix