Please try at
A2
=--MID(INDEX(CHOOSE(INT((ROWS(A$2:A2)-1)/24)+1,'ABC I 2019'!$A:$A,'ABC II 2019'!$A:$A,'ABC III 2019'!A:A,'ABC I 2020'!$A:$A),MOD(INT(INT(ROWS(A$2:A2)-1)/12),2)*5+3+COLUMNS($A2:A2)),4,3)
B2
=--MID(INDEX(CHOOSE(INT((ROWS(B$2:B2)-1)/24)+1,'ABC I 2019'!$D$3:$O$3,'ABC II 2019'!$D$3:$O$3,'ABC III 2019'!$D$3:$O$3,'ABC I 2020'!$D$3:$O$3),MOD(ROWS(B$2:B2)-1,12)+1),8,20)
C2:F2
=--MID(INDEX(CHOOSE(INT((ROWS(B$2:B2)-1)/24)+1,'ABC I 2019'!$D$3:$O$3,'ABC II 2019'!$D$3:$O$3,'ABC III 2019'!$D$3:$O$3,'ABC I 2020'!$D$3:$O$3),MOD(ROWS(B$2:B2)-1,12)+1),8,20)
For more shees better use Power Query
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