圓桌 循環數點到排除 依人數找最後牌號 (15349)

D2:AB2 下 拉=IF(COLUMN(A1)>$B$2,"",IF(D1,MOD(COUNTIF($D1:D1,">0")+LOOKUP(1,0/$D1:$AB1,$D1:$AB1)*(ROW(A1)>1),$B$6),))

B10=LOOKUP(1,0/(MMULT(N(N(+D2:AB99)>0),ROW(1:25)^0)=1),MMULT((N(+D2:AB99)>0)*D1:AB1,ROW(1:25)^0))

另解B10{=RIGHT(MAX(MMULT(COLUMN(B:CU)^0,N(N(+D2:AB99)>0))/1%+D1:AB1),2)*1