Hi,
Try...........
1] Helper1 Sheet1, C2 formula copy down :
=COUNTIF(Sheet2!A$2:A$7,A2)
2] Helper2 Sheet2, C2 formula copy down :
=COUNTIF(Sheet1!A$2:A$4,A2)
3] Result1 Sheet3, E2 formula copy down :
=LOOKUP(ROW(A1),SUMIF(OFFSET(Sheet2!$C$1,,,ROW($1:$7),),"<>")+1,Sheet2!A$2:A$10)&""
4] Result2 Sheet3, F2 formula copy down :
=LOOKUP(ROW(A2),SUMIF(OFFSET(Sheet1!C$1,,,ROW($1:$4),),"<>")+1,Sheet1!B$2:B$10)&""
5] Result3 Sheet3, G2 array formula (confirm enter with CTRL+SHIFT+ENTER) copy down :
=IFERROR(INDEX(Sheet2!$B$2:$B$7,SMALL(IF(Sheet2!$A$2:$A$7=E2,ROW(Sheet2!$A$2:$A$7)-ROW(Sheet2!$A$2)+1),COUNTIFS(E$2:E2,E2,F$2:F2,F2))),"")
Regards
Bosco