轉置非空表格 (13947)

H2:H7{=IFERROR(SMALL(IF(C$4:E$6>0,C$2:E$2),ROW(A1)),"")

I2:J7{=IF($H2="","",OFFSET($B$1,SMALL(IF(($C$4:$E$6>0)*($C$2:$E$2=$H2),{3;4;5}),COUNTIF($H$2:$H2,$H2)),(MATCH($H2,$2:$2,)-2)*(C$2=$D$2)))