Basically, this is my table:

Jan-23 Feb-23 Mar-23 Apr-23
ABC 1
DEF 1
GHI 1 1

On another sheet I have those set codes listed vertically:

ABC, DEF, GHI

I would like to have a formula where it would provide me with the first date there is a value in:

ABC 2/2023
DEF 1/2023
GHI 4/2023

I have tried this formula =IFERROR(INDEX('Set Plan'!$P$3:$AY$3, XLOOKUP(1, ('Set Plan'!$P4:$AY282 > 0) * ('Set Plan'!$C$4:$C$282 = $J925), 'Set Plan'!$P$3:$AY$3, "", 0, 1)), "No Match Found") but no luck

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You may try this to get the desired result

=IFERROR(INDEX('Set Plan'!$P$3:$AY$3, XLOOKUP(1, ('Set Plan'!$P4:$AY282 > 0) * ('Set Plan'!$C$4:$C$282 = $J925), 'Set Plan'!$P$3:$AY$3, "", 0, 1), "No Match Found")

Please do look at the cell addresses that I am using in the formula and ensure the source and destination cell addresses are correct, when using the formula.