Thanks for answering.
I tried exactly what you suggested.
Applied both formulas
Smallest # =MIN(105,A1:A44) = 1.90
Row # =MATCH(MIN(105,A1:A44),A1:A44,0) = 8

But when i try to hide a few lines like the line that has 1.90, the result is the same
Smallest # =MIN(105,A1:A44) = 1.90
Row # =MATCH(MIN(105,A1:A44),A1:A44,0) = 8

Any idea why?

thanks in advance