Add 1,2,3.. numbers to Set values?

Hi Community,

I have a worksheet like below which shows the Subcategory wise sales along with set value (in/out)

Whenever there is a subcategory in  set in then i should add number to subcategory like below if its not then number should be 0 (Expected o/p subctegory column is what i am looking for)

We can get it using INDEX() or FIRST () or LAST() Table calculation , I want this O/p without using any table calc

Attached workbook v2018.3

Thanks in Advance

BR,

NB