The formula in post 2, assumed that line 3 already has the title IPL-A...
It seems that you want the formula for line 2 (the title) and line 3 downwards...
I3, then copy accross:
I4, drag down and accross![]()
=IFERROR(INDEX($F$2:$F$17,MATCH(0,INDEX(COUNTIF($H$3:H3,$F$2:$F$17),),0)),"")
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=IFERROR(INDEX($B:$B,AGGREGATE(15,6,ROW($F$2:$F$17)/($F$2:$F$17=I$3),ROWS($1:1))),"")
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