Hi Farhana110 ,

Please hvae a try.

column =
VAR _firstindex =
    MAXX (
        INDEX (
            1,
            SUMMARIZE (
                'Closed- won_table',
                'Closed-won_Table'[Lead ID],
                [Closed - Won_ Table'[Index]
            ),
            ORDERBY ( 'closed - won _ table'[Index], ASC ),
            KEEP,
            PARTITIONBY ( ' Closed- won _ table'[lead ID] )
        ),
        'Closed - Won_Table'[Index]
    )
VAR _Firstindex1 =
    MAXX (
        INDEX (
            1,
            SUMMARIZE (
                ' Closed - won_ table',
                ' Closed - won _ table '[lead ID],
                ' Closed- won_Table'[Index]
            ),
            KEEP,
            PARTITIONBY ( 'Closed - won_ table'[ Lead ID] )
        ),
        'Closed-won_Table'[ Index]
    )
RETURN
    IF (
        'closed- won _table'[Local currency] = 0
            && 'closed- won _ table'[payout in USD] = 0,
        " ineligible, EMP not found",
        IF (
            'closed- won _ table'[ Index] = _firstindex
                || 'closed- won _ table '[ index] = _Firstindex1,
            "eligible",
            "ineligible"
        )
    )

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