documentclass{article}
usepackage{tikz}
usetikzlibrary{matrix,
                positioning}
tikzset{
    mymatrix/.style = {matrix of nodes,
                      nodes in empty cells,
                      nodes={minimum height=3ex, minimum width=1em,
                             inner sep=0pt, outer sep=0pt, anchor=center,
                             draw, very thin, fill=yellow},
                      column sep=0pt,
                      row sep=0pt,
                      inner sep=0.5pgflinewidth, outer sep=1pt,
                      draw, thick},
 empty node/.style = {draw,fill=none},
every label/.append style = {font=large, text=teal}
    }
makeatletter
deftikz@lib@matrix@empty@cell{%
iftikz@lib@matrix@empty%
node[name=tikzmatrixname-thepgfmatrixcurrentrow-thepgfmatrixcurrentcolumn,empty node]{};fi}
makeatother

begin{document}
    [
    begin{tikzpicture}[node distance=0pt]
matrix (m1) [mymatrix,
              label={[rotate=90, anchor=south]left: items},
              label=below:$R$,
              label=above:users]
{
1   &   & 3 &   &   & 5 &   &   & 5 &   & 4 &   \
    &   & 5 & 4 &   &   & 4 &   &   & 2 & 1 & 3 \
2   & 4 &   & 1 & 2 &   & 3 &   & 4 & 3 & 5 &   \
    & 2 & 4 &   & 5 &   &   & 4 &   &   & 2 &   \
    &   & 4 & 3 & 4 & 2 &   &   &   &   & 2 & 5 \
1   &   & 3 &   & 3 &   &   & 2 &   &   & 4 &   \
};
node (approx) [right=of m1] {$approx$};
matrix (m2) [mymatrix=none, right=1em of approx,
              label={[rotate=90, anchor=south]left: items},
              label=below:$Q$,
              label=above:factors]
{
    0.1& -0.4  & -0.2 \
    -0.5& 0.6 & 0.5 \
    -0.2& 0.3 &0.5  \
    1.1& 2.1 & 0.3 \
    -0.7&2.1  & -2 \
    -1& 0.7 & 0.3 \
};
node (times) [right=of m2] {$times$};
matrix (m3) [mymatrix=none, right=of times,
              label={[rotate=90, anchor=north]right: factors},
              label=below:$P^T$,
              label=above:users]
{
 &  &  &  &  &  &  &  &  &  &  &  \
 &  &  &  &  &  &  &  &  &  &  &  \
 &  &  &  &  &  &  &  &  &  &  &  \
};
end{tikzpicture}
]
end{document}