轉置 非空 (14781)

H3:I12{=INDEX(A:A,SMALL(IF($C$3:$F$5>0,{3;4;5},9),ROW(A1)))&""

J3:K12{=OFFSET($A$1,C$2=$C$2,RIGHT(SMALL(IF($C$3:$F$5>0,{3;4;5}/1%+{2,3,4,5},999),ROW(A1)),2))&""

L3:L12=IF(I3="","",SUMPRODUCT((B$3:B$5=I3)*(C$2:F$2=J3)*C$3:F$5))