feat(formula): add minifs function

[Dushusir]

Pull Request Checklist

• Related tickets or issues have been linked in the PR description (or missing issue).
• Naming convention is followed (do please check it especially when you created new plugins, commands and resources).
• Unit tests have been added for the changes (if applicable).
• Breaking changes have been documented (or no breaking changes introduced in this PR).

[codecov]

Codecov Report

Attention: Patch coverage is 86.87500% with 21 lines in your changes missing coverage. Please review.

Project coverage is 27.11%. Comparing base (107fbf2) to head (fe2a0c9).
Report is 5 commits behind head on dev.

❗ Current head fe2a0c9 differs from pull request most recent head 2f4b944

Please upload reports for the commit 2f4b944 to get more accurate results.

Files	Patch %	Lines
...mula/src/functions/statistical/averageifs/index.ts	82.14%	5 Missing ⚠️
...-formula/src/functions/statistical/minifs/index.ts	82.14%	5 Missing ⚠️
...formula/src/functions/statistical/countif/index.ts	80.00%	4 Missing ⚠️
...rmula/src/functions/statistical/averageif/index.ts	85.71%	3 Missing ⚠️
...es/engine-formula/src/engine/utils/value-object.ts	95.23%	2 Missing ⚠️
.../engine-formula/src/functions/math/sumifs/index.ts	85.71%	1 Missing ⚠️
...-formula/src/functions/statistical/maxifs/index.ts	85.71%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##              dev    #2561      +/-   ##
==========================================
+ Coverage   27.01%   27.11%   +0.09%     
==========================================
  Files        1675     1681       +6     
  Lines       84721    84844     +123     
  Branches    17613    17649      +36     
==========================================
+ Hits        22888    23004     +116     
- Misses      61833    61840       +7     

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