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=IF(ROW(A1)>SUM(N(COUNTIF(E$2:S$5,ROW($1:$39))=0)),"",SMALL(IF(COUNTIF(E$2:S$5,ROW($1:$39))=0,ROW($1:$39)),ROW(A1)))

=IF(ROW(A1)>SUM(N(COUNTIF(E$2:S$5,ROW($1:$39))=0)),"",MATCH(,0/ISNA(RANK(ROW($1:$39),(E$2:S$5,X$1:X1))),))

=IF(ROW(A1)>SUM(N(COUNTIF(E$2:S$5,ROW($1:$39))=0)),"",MATCH(,FREQUENCY((E$2:S$5,X$1:X1),ROW($1:$39)),))

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