One way:

E2 =INDEX($B$1:$D$1,MATCH(MIN(B2:D2),B2:D2,FALSE))

In article ,
oldLearner57 wrote:

hi community

how can i find the lowest tender in this scenario

Col A Col B Col C Col D Col E
Poroject Coy A Coy B Coy C

Toilet 300 230 190
Bedroom 250 220 255
Hall 300 290 298

base on the above table, how can i use the " if " to find out which Coy
tender the lowest price on the Project in Col A and display it at Col E

thanks community for the assistance render and
much appreciated :)

:)