會整數據 (10798)

E2下拉{=IFERROR(INDEX(C:C,MATCH(,COUNTIF(E$1:E1,C$2:C$99),)+1)&"","")

F1右拉{=IFERROR(INDEX($B:$B,MATCH(,COUNTIF($E1:E1,$B2:$B99),)+1)&"","")

F2右拉 下拉=COUNTIFS($B:$B,F$1,$C:$C,$E2,$B:$B,"<>")