Hi

Assume your data in A2:B10,

In C2 and copied down,

=IF(A2>=10,RANK(A2,$A$2:$A$10)+(COUNTIF($A$2:A2,A2)-1),"")

Array formula. Entered with CTRL+SHIFT+ENTER

In D2 and copied down and across,

=INDEX(A$2:A$10,MATCH(ROWS(D$2:D2),$C$2:$C$11,0))

Replace the criteria in red color.