helping creating working formula

This copied down, ="SKU-"&TEXT(ROW(),"0000")

Or, more like your example,

="SKU-"&TEXT(INT(RIGHT(A1,4))+1,"0000")
 
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Or even easier, Put SKU-0001 to SKU-0003 in cells A1:A3. Select A1:A3, go to the bottom right hand corner of cell A3 and hover until the cursor changes to crosshairs, then click and drag down as far as you need.
 
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This copied down, ="SKU-"&TEXT(ROW(),"0000")
More robust would be
="SKU-"&TEXT(ROWS(A$1:A1),"0000") copied down

That way, if new rows are subsequently added above, the formulas will still start the sequence at 0001
 
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