Andy2483

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Option Explicit
Sub TEST()
Dim Brr, Crr(1 To 10000, 1 To 3), i&, j%, R&, T$
Brr = Range([I2], Cells(Rows.Count, 1).End(3))
For i = 2 To UBound(Brr)
   T = Brr(i, 1)
   For j = 2 To UBound(Brr, 2)
      If Val(Brr(i, j)) <> 0 Then
         R = R + 1
         Crr(R, 1) = T
         Crr(R, 2) = Brr(1, j)
         Crr(R, 3) = Val(Brr(i, j))
      End If
   Next
Next
Intersect(ActiveSheet.UsedRange.Offset(2, 11), [L:N]).ClearContents
If R = 0 Then Exit Sub
[L3:N3].Resize(R) = Crr
End Sub