let
    Источник = Excel.CurrentWorkbook(){[Name="Таблица3"]}[Content],
    Min1 = Table.AddColumn(Источник, "Min1", each List.Min({[a1],[a2],[a3],[a4]})),
    PMin1 = Table.AddColumn(Min1, "PMin1", each {"a1", "a2", "a3","a4"}{List.PositionOf({[a1], [a2], [a3],[a4]}, [Min1])}),
    Min2 = Table.AddColumn(PMin1, "Min2", each List.Last(List.MinN({[a1],[a2],[a3],[a4]},2))),
    Pmin2 = Table.AddColumn(Min2, "PMin2", each {"a1", "a2", "a3","a4"}{List.PositionOf({[a1], [a2], [a3],[a4]}, [Min2])})
in
    Pmin2

Sub Pribyl()

q = Rows(1).Find("Рентабельность", LookIn:=xlFormulas).Column
q1 = Rows(1).Find("Сумма", LookIn:=xlFormulas).Column
q2 = Rows(1).Find("Количество", LookIn:=xlFormulas).Column
q3 = Rows(1).Find("Себестоимость", LookIn:=xlFormulas).Column

x = ActiveCell.Row
y = Cells(Rows.Count, 1).End(xlUp).Row
a = Cells(x, q)
b = Cells(y, q)
dohod = Cells(x, q1).Address
kolvo = Cells(x, q2).Address
sebestoimost = Cells(x, q3).Address
    Cells(x, q).Select
    ActiveCell.Formula = "=" & Replace(dohod, "$", "", 1) & "-" & "(" & Replace(kolvo, "$", "", 1) & "*" & Replace(sebestoimost, "$", "", 1) & ")"
  Selection.AutoFill Destination:=Range(Cells(x, q), Cells(y, q))

 End Sub

Sub Сохранить_в_ТХТ()
y = Cells(Rows.Count, 1).End(xlUp).Row
    For i = 1 To y
Name = Cells(i, 2) & ".txt"
Path = "C:\Users\tat\Desktop\TEST\" & Cells(i,4 )
book = Cells(i, 3)
Dim objWrdApp As Object, objWrdDoc As Object
  Set objWrdApp = CreateObject("Word.Application")
    Set objWrdDoc = objWrdApp.Documents.Open(book)
    objWrdDoc.SaveAs2 Path & Name, FileFormat:=wdFormatText, LockComments:=False, Password:="", _
        AddToRecentFiles:=True, WritePassword:="", ReadOnlyRecommended:=False, _
        EmbedTrueTypeFonts:=False, SaveNativePictureFormat:=False, SaveFormsData _
        :=False, SaveAsAOCELetter:=False, Encoding:=1251, InsertLineBreaks:=False _
        , AllowSubstitutions:=False, LineEnding:=wdCRLF, CompatibilityMode:=0
    objWrdApp.Quit
     Set objWrdDoc = Nothing: Set objWrdDoc = Nothing:
  Next i
End Sub

Function Get_Value_From_Close_Book(sWb As String, sShName As String, sAddress As String)
   Dim vData, objCloseBook As Object

   Set objCloseBook = GetObject(sWb)
   'получаем значение
   vData = objCloseBook.Sheets(sShName).Range(sAddress).Value
   objCloseBook.Close False

   'Возвращаем данные в ячейку с функцией
   Get_Value_From_Close_Book = vData
End Function