如何理解excel公式？（将其转换为sql查询）

I have some complex Excel formulas which I plan to convert to oracle/sql as part of an automation process, The main problem i see is the difficulty in the readablilty of various excel formulas that are used, pasting one such sample here, Any help suggestion on how to decode these formulas will be helpful. The other question- is there a feasible way to convert formulas involving vlookup to a sql query?I have some complex Excel formulas which I plan