SMS count calculation
GSM encoding:

1 standard SMS message = up to 160 characters
2 concatenated SMS messages = up to 306 characters
3 concatenated SMS messages = up to 459 characters
4 concatenated SMS messages = up to 612 characters
5 concatenated SMS messages = up to 765 characters
through to
9 concatenated SMS messages = up to 1,377 characters
UCS-2 encoding (2-byte Universal Character Set):

1 standard SMS message = up to 70 characters
2 concatenated SMS messages = up to 134 characters
3 concatenated SMS messages = up to 201 characters
4 concatenated SMS messages = up to 268 characters
5 concatenated SMS messages = up to 335 characters
through to
9 concatenated SMS messages = up to 603 characters