If A1:S1 contained the month headers, and you also want (I'm not sure?) to
extract the month header which corresponds to the minimum sales value in each
row,
you could place this in say, U2, then array-enter it with CSE (press
CTRL+SHIFT+ENTER to confirm the formula) as mentioned in my first response:
=INDEX($A$1:$S$1,MATCH(MIN(IF(A2:S20,A2:S2)),IF(A 2:S20,A2:S2),0))
Then copy U2 down

Note that in the event of any ties in the minimum sales value in each row,
the expression will return only the leftmost month header, ie the first
header from the left
--
Max
Singapore
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