Hi i am trying to calculate forward cover on the correct "countdown method" and have seen various posts that use a combination of MATCH & OFFSET to determine the whole number of Sales Periods a given inventory has - however these seem only to work with Vertically presented data? (example for vertical '=MATCH(TRUE,SUBTOTAL(9,OFFSET(B3:B$11,,,ROW(B3:B$11)-ROW(B3)+1))>C2,0)-1)

- Does anyone know of the right formula for when data is horizontal as below?

Period>> 1 2 3 4 5 6 7 8 9 10
Sales 150 150 150 150 250 200 150 100 100 100
Closing Stock 500 500 700 800 800 700 600 500 500 500
True Cover (Manual) 3.2 2.8 3.7 5.0