Thanks for reviewing! The 2nd & 3rd smallest value can be located as per your advice.

On the other hand, if I want to know the exact Header of 2 duplicated values with the mentioned formula. How can modify it?

Example : there is same value with the different Headers for style - D17. The formula can only locate the first occurrence of the Header - BBB but the 2nd occurrence of the Header - EEE cannot be shown as per my original attachment.

Style AAA CCC BBB EEE
D17 11 18 5 5
D111 23 1 3 1