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=IF(COLUMN(A1)>SUM(N(COUNTIF($B7:$K14,ROW(1:39))=3)),"",SMALL(IF(COUNTIF($B7:$K14,ROW(1:39))=3,ROW(1:39)),COLUMN(A1)))

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Option Explicit
Sub TEST()
Dim Brr, Crr(1 To 100), V&, Z, A, i&, N%, xA As Range
'¡ô«Å§iÅܼÆ,CrrÅܼƬO¤@ºû°}¦C,¯Á¤Þ¸¹1~100
Set Z = CreateObject("Scripting.Dictionary")
'¡ô¥OZÅܼƬO ¦r¨å
Set xA = [B7:K8]
'¡ô¥OxAÅܼƬOª«¥óÀx¦s®æ [B7:K8]
For i = 0 To 2
'¡ô³]¶¶°j°é!¥Oi±q0 ¨ì2
   Brr = xA.Offset(i * 3)
   '¡ô¥OBrrÅܼƬO ±a¤J°j°é°Ï°ìÀx¦s®æ­Èªº¤Gºû°}¦C
   For Each A In Brr
   '¡ô³]³v¶µ°j°é!¥OAÅܼƬOBrr°}¦C¸Ìªº°}¦C­È
      If Trim(A) = "" Then GoTo A01 Else V = Val(A)
      '¡ô¦pªGAÅܼƥh°£ÀY§ÀªÅ¥Õ¦r¤¸«á¬O ªÅ¦r¤¸!´N¸õ¨ì¼Ð¥ÜA01¦ì¸mÄ~Äò°õ¦æ,
      '§_«h´N¥OVÅܼƬO AÅܼÆÂনªº¼Æ­È

      If Z(V) = i Then Z(V) = i + 1
      '¡ô¦pªG¥HVÅܼƬdZ¦r¨å¦^¶Çitem­È¬O¦P iÅܼÆ,´N¥O¨äitem­È+1
      If Z(V) = 3 Then N = N + 1: Crr(N) = V: Z(V) = 0
      '¡ô¦pªG¥HVÅܼƬdZ¦r¨å¦^¶Çitem­È¬O3 ,´N¥ONÅܼƲ֥[1,
      '¥O²ÄNÅܼƭÓCrr°}¦C­È¬O ÅܼÆ,¥OZ¦r¨å¸ÌVÅܼÆkey¹ïÀ³ªºitem­È¬O0

A01: Next
Next
With [B18].Resize(, N)
'¡ô¥H¤U¬OÃö©ó[B18]Àx¦s®æÂX®i¦V¥kNÅܼƭÓÀx¦s®æ°Ï°ìªºµ{§Ç
   .Value = Crr
   '¡ô¥O¸Ó°Ï°ìÀx¦s®æ­È¥HCrr°}¦C­È±a¤J
   .Sort KEY1:=.Item(1), Order1:=1, Header:=2, Orientation:=2
   '¡ô¥O¸Ó°Ï°ì°µµL¼ÐÃDªº¾î¦V¶¶±Æ§Ç
End With
End Sub
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