轉置 多維轉多維 (12383)

L2=SUBSTITUTE(OFFSET(A$3,INT((ROW(A1)-1)/3),),LOOKUP(1,0/(L$1:L1<>""),L$1:L1),)

M2:O2 下拉=IF(ROW(A1)-LOOKUP(1,0/($L$2:$L2<>""),ROW($1:1))>2,"",OFFSET($A$1,MATCH(LOOKUP(1,0/($L$2:$L2<>""),$L$2:$L2),$A:$A,)-1,MOD(ROW(A1)*3-4+COLUMN(A1),9)+1))