三格一組 一行多組 轉換一行一組 (13631)

M2:M11=OFFSET(B$1,SMALL(IF(MMULT(N(C$2:K$5>0),ROW(1:9)^0)/3>={1,2,3},{1;2;3;4},99),ROW(A1)),)&""

N2:P11{=IFERROR(INDIRECT(TEXT(SMALL(IF(($B$2:$B$5=$M2)*($C$2:$K$5>0),ROW($2:$5)/1%+COLUMN($C:$K)),COUNTIF($M$2:$M2,$M2)*3-3+COLUMN(A1)),"!R0C00"),),"")