1. Get Gamma Inc's MRR using OFFSET from the header row
| Customer | Plan | MRR | Signup Date | Churn Date |
| Acme Corp | Pro | 1200 | 2023-01-15 | |
| Beta LLC | Basic | 300 | 2023-02-01 | 2024-03-10 |
| Gamma Inc | Enterprise | 5000 | 2022-11-20 | |
| Delta Co | Pro | 1200 | 2023-05-05 | 2025-01-01 |
=OFFSET(Billing!$A$1,3,2)Result: 5000
Starting at the top-left cell A1, OFFSET moves three rows down to row 4 (Gamma Inc) and two columns right to column C, which holds the MRR. The formula therefore returns the numeric value 5000.