Extraire les deux premier chiffres

=SI(NB.SI($K6:$P6;">0")>0;INDEX(6:6;1;PETITE.VALEUR((SI($K6:$P6>0;SI(ESTNUM($K6:$P6);COLONNE($K:$P))));1));"")

=SI(NB.SI($K6:$P6;">0")>1;INDEX(6:6;1;PETITE.VALEUR((SI($K6:$P6>0;SI(ESTNUM($K6:$P6);COLONNE($K:$P))));2));"")

Function DeuxPremiersChiffresSansZero(Plage As Range)
    Dim c As Range
    Dim resultat As Variant
    Dim cpt As Integer
    Application.Volatile
    
    For Each c In Plage.Cells
        If cpt = 2 Then Exit For
        If IsNumeric(c) And c.Value > 0 Then
            cpt = cpt + 1
            resultat = resultat & Left(c.Text, 1)
        End If
    Next c
    
    resultat = CDbl(resultat)
    If resultat = 0 Then resultat = ""
    DeuxPremiersChiffresSansZero = resultat

End Function