Sub Test()
Dim Arr, Res
Dim i As Long, j As Long
Arr = Range("A1:N" & Range("A65536").End(3).Row)
ReDim Res(1 To UBound(Arr, 1) - 3, 1 To 2)
For i = 4 To UBound(Arr, 1)
For j = 2 To UBound(Arr, 2)
If Arr(i, j) > Arr(3, j) Then
If j / 2 - Int(j / 2) = 0 Then 'Ngay
Res(i - 3, 1) = Res(i - 3, 1) & "," & Format(Arr(1, j), "d/m")
Else 'dem
Res(i - 3, 2) = Res(i - 3, 2) & "," & Format(Arr(1, j), "d/m")
End If
End If
Next
Res(i - 3, 1) = Right(Res(i - 3, 1), Len(Res(i - 3, 1)) - 1)
Res(i - 3, 2) = Right(Res(i - 3, 2), Len(Res(i - 3, 2)) - 1)
Next
Range("O4").Resize(UBound(Arr, 1) - 3, 2) = Res
End Sub