Try with this array formula
<br /><table border="1" cellspacing="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:58.93px;" /><col style="width:107.41px;" /></colgroup><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td > </td><td >A</td><td >B</td><td >C</td><td >D</td><td >E</td><td >F</td><td >G</td><td >H</td><td >I</td><td >J</td><td >K</td><td >L</td><td >M</td></tr><tr style="height:33px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >1</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q1 2014</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q2 2014</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q3 2014</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q4 2014</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q1 2015</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q2 2015</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q3 2015</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q4 2015</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q1 2016</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q2 2016</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q3 2016</td><td style="background-color:#9bc2e6; font-weight:bold; font-family:Arial; font-size:10pt; ">Q4 2016</td><td style="background-color:#ffff00; font-weight:bold; font-family:Arial; font-size:10pt; ">First Drop of 90%</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >2</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-21%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-29%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-41%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-29%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">35%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-2%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-45%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-97%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-98%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-96%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-97%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-97%</td><td >Q4 2015</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >3</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td >Does not exist</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >4</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">2%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-18%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-47%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-45%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-75%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-56%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-71%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-98%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">-100%</td><td >Q3 2016</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >5</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">2%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">3%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">4%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">5%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">6%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">7%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">8%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">9%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">10%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">11%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">12%</td><td style="background-color:#fafafa; font-family:Arial; font-size:10pt; text-align:right; ">13%</td><td >Does not exist</td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b></b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Cell</td><td >Formula</td></tr><tr><td >M2</td><td >{=IFERROR(INDEX($A$1:$L$1,0,IF(MIN(IF(A2:L2<=-90%,IF(A2:L2>-100%,COLUMN(A2:L2))))=0,"Not",MIN(IF(A2:L2<=-90%,IF(A2:L2>-100%,COLUMN(A2:L2)))))),"Does not exist")}</td></tr></table></td></tr></table>
Array formulas
Entered with Ctrl+Shift+Enter. If entered correctly, Excel will surround with curly braces {}.
Note: Do not try and enter the {} manually yourself