Start from second row in column

you have quite a few more problems:

1. You cannot dynamically add calculated columns. They are static.

2. EARLIER doesn't mean what you think it means  (it means an earlier filter context)

3. Power BI has no idea what "second row" means.  You need to indicate that in your data, for example by including an index column.

Please provide sanitized sample data that fully covers your issue. I can only help you with meaningful sample data.
Please paste the data into a table in your post or use one of the file services like OneDrive or Google Drive. Screenshots of your source data are not useful.
Please show the expected outcome based on the sample data you provided. Screenshots of the expected outcome are ok.

https://community.powerbi.com/t5/Community-Blog/How-to-provide-sample-data-in-the-Power-BI-Forum/ba-p/963216
https://community.powerbi.com/t5/Desktop/How-to-Get-Your-Question-Answered-Quickly/m-p/1447523