I think the most accurate answer, if you really need to know why one nation is listed ahead of another in a sorted excel document, would be "Whichever nation had a higher KPB ranking the last time the two nations in question had different KPB values"
Otherwise, if both nations are new "Whichever nation was entered into the ranking sheet first"
Otherwise, for an answer relevant to the actual ranking "There is no tiebreaker necessary"