轉換表格 (10733)

A8:C15{=INDEX(A:A,SMALL(IF(MMULT(N($D$3:$K$4<>""),Z1:Z8+1)/2>={1,2,3,4,5},{3;4},99),ROW(A1)))&""

D8:E15=IF(A8="","",OFFSET(C$1,MATCH($A8,$A:$A,)-1,COUNTIF($A$8:$A8,$A8)*2-1))