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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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Option Explicit
Sub TEST()
Dim A$(1 To 39, 0), i%, xR As Range, j%
For Each xR In [E2:S12].SpecialCells(2): A(Val(xR), 0) = xR: Next
For i = 1 To 39
   If A(i, 0) = "" Then j = j + 1: A(j, 0) = Format(i, "00")
Next
[X2].Resize(j) = A
End Sub
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