分組 依人數 先上下 後左右 (12127)

G1 右拉=IF(COLUMN(A1)>$E2,"","第 "&COLUMN(A1)&" 組")

G2:K9=IF(((ROW(A1)-1)*$E$2+COLUMN(A1)>COUNTA($C:$C)-1)+(COLUMN(A1)>$E$2),"",OFFSET($C$1,COUNTIF($F$2:F9,"><")+ROW(A1),))