Sub ertert()
Dim x, y(), i&, j&, k&, n&, s$
x = Sheets("Sheet1").Range("A3").CurrentRegion.Value
ReDim y(1 To UBound(x, 1) * UBound(x, 2), 1 To 11): k = 4
With CreateObject("Scripting.Dictionary")
     .CompareMode = 1
     For i = 4 To UBound(x)
         For j = 3 To UBound(x, 2)
             s = x(i, 1) & "~" & x(i, 2) & "~" & x(2, j) & "~" & x(1, j)
             If .Exists(s) Then
                 n = .Item(s)
             Else
                 n = n + 1: .Item(s) = n
                 y(n, 1) = x(i, 1): y(n, 2) = x(i, 2)
                 y(n, 3) = x(2, j): y(n, 4) = x(1, j)
             End If
             If .Exists(x(3, j)) Then
                 k = .Item(x(3, j))
             Else
                 k = k + 1: .Item(x(3, j)) = k
             End If
             y(n, k) = x(i, j)
         Next j
     Next i
End With
With Sheets("Sheet2")
     .Range("A2:K" & .Cells(Rows.Count, 1).End(xlUp).Row + 1).ClearContents
     With .Range("A2").Resize(n, 11)
         .Value = y()
         .Sort Key1:=.Cells(1, 3), Order1:=xlAscending
     End With
     .Activate
End With
End Sub