非空 轉置三欄 (13268)

L3:L25{=INDEX(A:A,SMALL(IF(MMULT(N(B$3:I$11>0),ROW(1:8)^0)>=COLUMN(A:Z),ROW($3:$11),99),ROW(A1)))&""

M3:N25{=IFERROR(INDIRECT(TEXT(RIGHT(SMALL(IF($B$3:$I$11>0,IF(B$2=$B$2,ROW($3:$11)/1%+2,ROW($3:$11))/1%+COLUMN($B:$I)),ROW(A1)),4),"!R0C00"),),"")