Returning row # in google sheets

=ROWS($B$1:XLOOKUP(P18,B:B,B:B))

This returns the row number where column B matches the amount in P18.

P18=194.42

In column B:Row#4 = 194.42Row#7 = 194.42

Since 2 rows in column B are 194.42 this is returning the earliest row #4 when I need it to return the last row #7.