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Or possibly easier to maintain if you split into 2 cells e.g. in P2
=INDEX($B$2:$E$2,MATCH(MIN(B31:E31),B31:E31,0))
then in another cell
=IF(P2>3,INDEX(N$2:N$10002,MATCH(LEFT($A31,P2),INDEX(J$2:M$10002,0,P2-3),0)),"ABC")
Or possibly easier to maintain if you split into 2 cells e.g. in P2
=INDEX($B$2:$E$2,MATCH(MIN(B31:E31),B31:E31,0))
then in another cell
=IF(P2>3,INDEX(N$2:N$10002,MATCH(LEFT($A31,P2),INDEX(J$2:M$10002,0,P2-3),0)),"ABC")
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