橫向轉換縱向 (15019)

F2:F13{=INDEX(A:A,SMALL(IF(B$2:D$5>0,ROW($2:$5),99),ROW(A1)))&""

G2:H13{=IFERROR(OFFSET($A$1,(MATCH($F2,$A:$A,)-1)*(G$1=$H$1),SMALL(IF(($B$2:$D$5>0)*($A$2:$A$5=$F2),{1,2,3}),COUNTIF($F$2:$F2,$F2))),"")