https://www.ablebits.com/office-addins-blog/merge-combine-cells-excel/
=LET( NumA, $A$1, NumB, $A$2, NumInput, $B1, IF(OR(MOD(NumInput - NumA * SEQUENCE(INT(NumInput/NumA)+1,,0), NumB) = 0)," Yes", "No") )
excle 有冇得寫個程式 跟住自動編更表?