由上往下 非0 二數差異 (15097)

C16:E16{=SUM(RIGHT(SMALL(IF(C3:C15>0,C3:C15+ROW(3:15)*10^8),{1,2}),8)*{1,-1})

C3:E15格式化=(COUNTIF(C$3:C3,">0")<=2)*(C3>0)