By: Durjoy Paul

In reply to Joshua.

?OFFSET($B$2,ROUNDUP(ROWS($1:1)/3,0)-1,MOD(ROWS($1:1)-1,3)) : In the OFFSET formula, you need to put the cell reference, rows and cols number.
?OFFSET($B$2………): Here $B$2 is the cell reference of the OFFSET function.

?OFFSET($B$2, ROUNDUP(ROWS($1:1)/3,0)-1……): Here, the ROUNDUP function gives the specific number of rows down. ROWS function provides the number of rows in a given array. Here, the cell reference is $1:1. So, the Rows function returns 1. As we have three rows in our dataset. So, divide the return value of the Rows function by 3. It will return 0.333. Then, the ROUNDUP value will round the number into the nearest whole number. The whole number of 0.333 is 1. After that, subtract 1 from it. So, the final value is 0 which is the required rows down.

?OFFSET($B$2,ROUNDUP(ROWS($1:1)/3,0)-1,MOD(ROWS($1:1)-1,3)): To extract the columns right, we utilize the MOD function. It gives a reminder after a number is divided by the divisor. First, the Rows function provides the number of rows from the given array. Here, it returns 1. Then, subtract 1 from the return value. Then, divide the value by the total number of columns. The MOD function will return the reminder. Here, it returns 0.
So, for cell reference $B$2 and rows 0 down and cols 0 right, it returns Arif as our answer. Do the same for other cases.
Try this solution I think you will get your desired result. If you face any more problems, inform us.