Hi, sanjeev!
Give a look at the uploaded file.
It creates a single list with duplicates, the a list with unique values including blank, and lastly a unique list of non blank values (WorkList, IntermediateList and TargetList respectively) from the red border range (SourceTable). Rows shaded in orange indicate up to where they have formulas copied. What's still missing is the final count... homework! (I hope that for you

)).
a) Worksheet Sheet36
- Named ranges:
SourceTable: $F$5:$ES12
it's a fixed range since I couldn't find any clue to make it dynamic, which I prefer
b) Worksheet Hoja1
- Named ranges:
WorkList: =DESREF(Hoja1!$A$2;;;FILAS(SourceTable)*COLUMNAS(SourceTable)/3) -----> in english: =OFFSET(Hoja1!$A$2,,,ROWS(SourceTable)*COLUMNS(SourceTable)/3)
IntermediateList: =DESREF(WorkList;;1) -----> in english: =OFFSET(WorkList,,1)
TargetList: =DESREF(WorkList;;2;CONTAR.SI(IntermediateList;"> ")) ------> in english: =OFFSET(WorkList,,2,COUNTIF(IntermediateList,"> "))
CountList: =DESREF(TargetList;;1) -----> in english: =OFFSET(TargetList,,1)
- Formulas:
A2: =SI(FILA()-1<=FILAS(SourceTable)*COLUMNAS(SourceTable)/3;SI(INDICE(SourceTable;RESIDUO(FILA()-2;FILAS(SourceTable))+1;(ENTERO((FILA()-2+FILAS(SourceTable))/FILAS(SourceTable))-1)*3+1)="";"";INDICE(SourceTable;RESIDUO(FILA()-2;FILAS(SourceTable))+1;(ENTERO((FILA()-2+FILAS(SourceTable))/FILAS(SourceTable))-1)*3+1));"") -----> in english: =IF(ROW()-1<=ROWS(SourceTable)*COLUMNS(SourceTable)/3,IF(INDEX(SourceTable,MOD(ROW()-2,ROWS(SourceTable))+1,(INT((ROW()-2+ROWS(SourceTable))/ROWS(SourceTable))-1)*3+1)="","",INDEX(SourceTable,MOD(ROW()-2,ROWS(SourceTable))+1,(INT((ROW()-2+ROWS(SourceTable))/ROWS(SourceTable))-1)*3+1)),"")
B2: =SI.ERROR(INDICE(WorkList;COINCIDIR(0;INDICE(CONTAR.SI(B$1:B1;WorkList);0;0);0));"") -----> in english: =IFERROR(INDEX(WorkList,MATCH(0,INDEX(COUNTIF(B$1:B1,WorkList),0,0),0)),"")
C2: =INDICE(IntermediateList;FILA()-1+CONTAR.SI(B$2:B2;"")) -----> in english: =INDEX(IntermediateList,ROW()-1+COUNTIF(B$2:B2,""))
D2: Not yet... pending!
Just advise if any issue.
Regards!