整除数 列出 (10966)

D2:W7{=IF(COLUMN(A1)>$B$1,"",IFERROR(SMALL(IF(MOD($B$2,ROW(OFFSET($A$1,,,$B$2)))=0,ROW(OFFSET($A$1,,,$B$2))),(ROW(A1)-1)*$B$1+COLUMN(A1)),""))

另解{=IF(COLUMN(A1)>$B$1,"",IFERROR(SMALL(IF(1-ISERR(-(($B$2/ROW($1:$6666))&".")),ROW($1:$6666)),(ROW(A1)-1)*$B$1+COLUMN(A1)),""))