If it starts in row2, use this set instead

In B2:
=IF(OR(A2="",A2=0),"",IF(MOD(A2,4)=0,A2+ROW()/10^10,""))

In C2:
=IF(ROW(A1)COUNT(B:B),"",INDEX(A:A,MATCH(SMALL(B: B,ROW(A1)),B:B,0)))

The key adjustment is more in col C's formula which uses the row sensitive:
ROW() -- just use ROW(A1) instead of ROW() in the top cell wherever this
cell may be (in this case in C2)

An alternative to use in C2 here would be simply to adjust it
arithmetically, ie change ROW() to ROW()-1, viz in C2:
=IF(ROW()-1COUNT(B:B),"",INDEX(A:A,MATCH(SMALL(B:B,ROW()-1),B:B,0)))
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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"ramana" wrote
Thank you Max, its working perfect, but the problem is when I enter
the formula in row 2 its giving me the second number.