Complicated Nested IF Loop (MS EXCEL).

My Friend asked me a Question and for him I have made this template. In this template I have try to describe using of Nested loop.
The scenario is that we have different shops in our company and we want to see in which month sale has changed so our result will be that month like june on row 2
The Wokring formula is in column Q.
Download Template:

Financial Feasibility study of business plan

A good template has been developed, in this template please take blue font as a variable. This is good template for new business and can be applied for existing one.

I worked on the longterm financial projection of 4 years and after that supposing the business is in stable phase. Due to this reason applied terminal growth from fifth year.

Please review and add your comments so that could furth improve it.
I did not focus on cost of equity, took it simple.

Download