時間差 依上下二行 (13305)

D3{=INDEX(A:A,SMALL(IF(ISERR(-A$3:A$14),ROW($3:$14),99),ROW(A1)))&""

E3=IF(D3="","",SUM(MMULT(OFFSET(A$1,MATCH(D3,A:A,),,2,2),{1;1})*{-1;1})*24)