依甲位置 顺时针移动 (9317)

J2:L3{=MID("甲乙丙丁戊已",MOD(ROW(A1)*3-3+IF(ROW(A1)=2,4-COLUMN(A1),COLUMN(A1))-MAX(($F$2:$H$3="甲")*{1,2,3;6,5,4}),6)+1,1)