Finding the maximum value is easy — but how do you find the name that corresponds to that maximum?
In the image above, using E6 as an example, we can enter
=INDEX($B$5:$D$5,MATCH(MAX(B7:D7),B7:D7,0))
MAX(B7:D7)Find the maximum value in B7:D7, which is 98.2 Microsoft's MAX tutorial
MATCH(MAX(B7:D7),B7:D7,0)Find the position of the maximum value within B7:D7 — it's the 2nd cell. Microsoft's MATCH tutorial
INDEX($B$5:$D$5,MATCH(MAX(B7:D7),B7:D7,0))Using the 2 found by MATCH, look up the 2nd cell in B5:D5 to get "Company B" — that's the answer. Microsoft's INDEX tutorial
