Maybe

=INDEX(A2:A10,MATCH(TRUE,B2:B100,0))

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Mike

"Mike@Gentech" wrote:

I have a list of product sales values by month that go back a few years and I
wish to use a formula to workout the first month in which there was a sale
for each product. Is there a formula that can give a reference for the first
value (<0) so that I can lookup the relative position for the month.

Eg
Month 1 £0
Month 2 £0
Month 3 £0
Month 4 £500
Month 5 £0
Month 5 £450

Therefore 1st month is month 4.
I have tried match and offset but cannot get anything to work.