With O365 you can use following formula:
=TEXTJOIN(",",1,FILTER(A1:D1,MMULT(COLUMN(A1:C1)^0,--(A2:D4="x"))))
In the MMULT
function, the number of columns in the first parameter COLUMN(A1:C1)
must correspond to the number of rows in the second parameter A2:D4="x"
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