[Solved] How to assign children to parents using Excel?

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Try this formula:

=IFERROR(INDEX($A$2:$A$27,AGGREGATE(15,6,ROW(2:$26)/((NOT(ISNUMBER(SEARCH(".",MID($B3:$B$27,LEN($B2)+2,999)))))*(SEARCH($B2 & ".",$B3:$B$27)=1)),COLUMN(A:A))),"")

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The AGGREGATE() Function was introduced in Excel 2010.

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solved How to assign children to parents using Excel?