参考公式=LET(m,B2:J10,mh,HSTACK(TOCOL(IF(m&"">0,A2:A10)),TOCOL(IF(m&"">0,B1:J1)),TOCOL(B2:J10)),mhf,FILTER(mh,TAKE(mh,,-1)>0),tc,TRANSPOSE(SORT(UNIQUE(CHOOSECOLS(mhf,2)),1,1)),tm,UNIQUE(TAKE(mhf,,1)),HSTACK(VSTACK("",tm),VSTACK(tc,XLOOKUP(tm&tc,TAKE(mhf,,1)&CHOOSECOLS(mhf,2),TAKE(mhf,,-1),"")))),适合excel365。
具体结果如下图所示: