Excel Formula

Online sql:

//select * from Sheet2;

create temp table aa as 

select udf_fillna_m(iif(instr(f01,' class ')>0, regexp2('class\s*(.+)',f01,1),''),'a') class,udf_fillna_m(iif(instr(f01,' subclass ')>0, regexp2('class\s*(.+)',f01,1),''),'b') subclass,* from Sheet1;

create temp table bb as 

select class,subclass from aa where instr(f01,'subclass') group by class,subclass;

 create temp table cc as 

select rowid as old_rowid,udf_fillna_m(iif(((lag(f01) over() is null or lag(f01) over() like '') and f01 not like ''),f01,''),'c') Class,* from Sheet2;

create temp table dd as 

select cc.class,cc.f01 'Class/Subclass',iif(bb.subclass is null,'NOT MATCHED','MATCHED') Status from cc left join bb on cc.class like bb.class and cc.f01 like bb.subclass where cc.class!=cc.f01 and cc.f01 !='' group by cc.class,cc.f01 order by old_rowid;

cli_merge_row~dd~1;