Hi @Mike Cardwell,
Thank you for posting your question in the Microsoft Q&A forum.
According to your concern, you can try using one of these formulas:
Option 1: One spill formula only
I import your example data in range A2:B11. Then in cell D2, use this formula:
=LET(items,$A$2:$A$11,totals,$B$2:$B$11,u,UNIQUE(items),firstNeg,MAP(u,LAMBDA(x,XLOOKUP(1,(items=x)*(totals<0),totals,""))),HSTACK(u,firstNeg))

Option 2: If you prefer separate columns for simpler reading
- For listing unique widgets: in cell G2, use this formula =UNIQUE(A2:A11)
- For returning first negative for each widget: in cell H2, use =XLOOKUP(1,(A$2:A$11=G2)*(B$2:B$11<0),B$2:B$11,"") then dragging the formula for other widget

I hope this information helps. Please try the steps and let me know whether they resolve your concern. If you have further questions or need more clarifications, please don’t hesitate to reach out again on this post and I will be happy to assist you further.
Thank you for your understanding and cooperation. I'm looking forward to your reply.
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