couldn't you calculate that using just B2 and C2?

`=CEILING(B2/C2,1)+1`

As per my comment in Chris' answer - **updated version**

`=INDEX($A:$A,MATCH(TRUE,INDEX($B:$B<=0,0),0))`

This should avoid the problem inherent in Chris' suggestion in that you get the wrong value when the first value <=0 is 0 itself.

The part `$B:$B<0`

returns an "array" of `TRUE/FALSE`

values, the first `TRUE`

obviously co-inciding with the first column B value <0, MATCH then finds the position of that first instance and INDEX then gets the corresponding value from column A.

The second INDEX is only there to avoid "array entry" - it works without that, i.e.

`=INDEX($A:$A,MATCH(TRUE,$B:$B<=0,0))`

.......but that version would need to be "array entered" - i.e. confirmed with `CTRL+SHIFT+ENTER`

.

It's a little more inefficient than the previous suggestions, using the whole column (and that doesn't work in Excel 2003 or earlier - in those versions you need to use a specific range).

Note that MATCH with "match type" of -1 as per Chris' suggestion needs to have descending values in column B - this formula works however column B is ordered.