Hi Srinidhi ,
Try :
=OFFSET(B5:M5,0,MATCH(A1,B3:M3,0)-1)/OFFSET(B4:M4,0,MATCH(A1,B3:M3,0)-1)
Narayan
EDIT : Enter the above as an array formula ( using CTRL SHIFT ENTER ).
EDIT : Make it more general by using :
=OFFSET(B5:M5,0,MATCH(LEFT(A1,3)&"*",B3:M3,0)-1)/OFFSET(B4:M4,0,MATCH(LEFT(A1,3)&"*",B3:M3,0)-1)
Now , A1 can have Jan or January , Sep or Sept or September ; the same goes for the range B3:M3.