How to merge two arrays

So without deleting any lines from tables A and B,
you could copy and paste the 94 lines from B right
below the 94th line of A; this for your 18 columns, of course.

Then you can delete the original data
that you just copied (still to avoid duplicates).

After that, you will only have one table with 18 columns
and 188 lines (2 × 94 lines) + the header line. And it is on this longer table that you will make all the comparisons
or sorting that you want. What do you think? Problem solved? 😉

1) You refer to "Excel document," but it's better to say "Excel workbook."

2) I think your workbook therefore has 3 sheets: one for each table:
the 2 initial tables A and B, and now the new C (blank).

3) The rows with the lowest prices from each table A and B are not
entirely clear: it could be for example the 3 cheapest rates
for a certain product (from a certain supplier).

4) When you compare your cells A1 from each table, one at 180 €,
the other at 190 €, it seems to me that it only makes sense if your 2 tables are
sorted in such a way that the 2 same rows from A and B correspond to
the same product; because you can only compare what is comparable!
Note: your coordinates A1 mean that you don't have a header row.

5) If you can solve your problem with my new indications,
that's great! If not, I think the best would be for you to put a link
to your file (without confidential data), via mon-partage.fr
for example.

Looking forward to hearing from you. 😊

Thank you for your help, albkan.

In fact, I managed to do what I wanted with an if statement like this:
=IF(V11<B11,V11,IF(V11>B11,B11))

Thanks again to you!