How to reference a cell with specifying some offset row where it should be shown

Question

I have the following data...

...and I need to show it in the following format

Each cell in the second table is (obviously) taken from the first one, mostly using vlookup. My question is, how can I make each data to conditionally "skip" some rows. For example, Category "B" would need to skip 9 rows, because Category "A" used them all for 2 sub-categories and 7 stuffs that it has. Or Sub-Category "2" needs to skip 3 rows, etc.

How can I achieve this? Is it possible using formula, or is there any other approach to this? Thanks in advance for your help.

Answer 1

You may try:

=reduce(tocol(,1),unique(tocol(B2:B,1)),lambda(a,c,ifna(vstack(a,c,
        reduce(tocol(,1),unique(filter(C:C,B:B=c)),lambda(f,q,vstack(f,hstack(,q),hstack(,,filter(A:A,B:B=c,C:C=q)))))))))