Get the value of the second non-empty cell in a row

Question

0	A	B	C	D	E	F	G	H	I	J	K	L
1	Product		2023-Saels	2023-Margin		2024-Saels	2024-Margin		2025-Sales	2025-Margin		Result
2	Product A		500	30%		150	40%		160	5%		30%
3	Product B		200	10%		900	60%		750	8%		10%
4	Product C		300	19%		400	10%		400	60%		19%
5	Product D					700	50%		930	25%		50%
6	Product E								800	15%		15%
7	Product F								430	32%		32%
8	Product G								360	45%		45%

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In Column L I want to display for each product the very first margin per product which is the second non-empty cell in each row.

So far I have been able to develop this formula:

=XLOOKUP(TRUE,ISNUMBER(C2:J2),C2:J2)

It correctly gives me the very first sales which is the first non-empty cell in each row.
How do I need to modify it to display the second non-empty cell in each row?

Answer 1

Likely multiple options. Here's one using BYROW, FILTER, and INDEX:

=BYROW(C2:J8,LAMBDA(x, INDEX(FILTER(x,ISNUMBER(x)),,2)))