左右相反值 依列表數據 (12062)

B2{=OFFSET(D$1,MAX((E$1:G$6=A2)*ROW($1:$6))-1,CHOOSE(MAX((E$1:G$6=A2)*{1,2,3}),3,2,1))

另解 {=OFFSET(D$1,MAX((E$1:G$6=A2)*ROW($1:$6))-1,4-MAX((E$1:G$6=A2)*{1,2,3}))