轉置3列 重複出現 (11402)

 L2 下拉=IF(MOD(ROW(A1),Q$2*3)=1,INT(ROW(A1)/Q$2/3)+1,"")

M2:O2 下拉=OFFSET($A$2,INT((ROW(A1)-1)/$Q$2/3),MOD(COLUMN(A1)+ROW(A1)*3-4,9)+1)