=TOROW(C2:E2&EXPAND("",4,1,""))
=TOROW(UNIQUE(A3:A14)&EXPAND("",1,3,""))
=INDEX(C3:E14,XMATCH(H4#&G5#,A3:A14&B3:B14),XMATCH(H3#,C2:E2))

These formulas are only available in some versions of excel: [ Ссылка ]

As a LAMBDA formula:

=LAMBDA(array,LET(heading,DROP(TAKE(array,1),,2),
nohead,DROP(array,1),
one,TAKE(nohead,,1),
two,CHOOSECOLS(nohead,2),
data,DROP(nohead,,2),
unione,UNIQUE(one),
first,TOROW(heading&EXPAND("",COUNTA(unione),1,"")),
second,TOROW(unione&EXPAND("",1,COUNTA(heading),"")),
side,UNIQUE(two),
HSTACK(VSTACK("","",side),VSTACK(first,second,INDEX(data,XMATCH(second&side,one&two),XMATCH(first,heading))))))

свернуть