Решение с Планеты:
Sub M()
Dim LastRow As Long
LastRow = ThisWorkbook.Sheets(1).[a1000000].End(xlUp).Row
If LastRow > 3 Then
ThisWorkbook.Sheets(1).Range("L4").FormulaArray = "=SMALL(IF(RC[-10]:RC[-1]>100%,R3C2:R3C11,""""),1)"
ThisWorkbook.Sheets(1).Range("M4").FormulaR1C1 = "=HLOOKUP(RC[-1],R3C2:R8C11,ROW()-2,0)"
End If
If LastRow > 4 Then
ThisWorkbook.Sheets(1).Range("L4:M4").AutoFill ThisWorkbook.Sheets(1).Range("L4:M" & LastRow)
End If
End Sub