thanks you very much bosco sir......
Further improvement of formula.
Changed the 1st helper cell formula resulted from 1/0 into Serial no. 1,2,3… and the 2nd formula can be simplified.
1] "DATA SHEET" Sheet, Helper column F2, formula copy down :
=IF((COUNTIF('REQ RECEIP NAME'!A$2:A$110,A2)>0)*(B3="Unit Price"),MAX(F$1:F1)+1,IF((F1>0)*(COUNTIF('REQ RECEIP NAME'!A$2:A$110,A2)=0)*(B3<>"Unit Price"),MAX(F$1:F1)+1,0))
2] "REQUIREMENT LIKE THIS" sheet, F1, formula copy across and down :
=IFERROR(INDEX('DATA SHEET'!$A$2:$D$139,MATCH(ROWS($1:1),'DATA SHEET'!$F$2:$F$139,0),COLUMNS($A:A)),"")
Edit : By compare with the above 2 files memory used 57.00KB and 31.70KB,
it is noted that through the formula improvement, around 44.40% memory was saved.
Regards
Bosco