Split single report into several customized report

Hi,

Can anyone help me on how to split a single report into several customize excel report? What will be the best logic way to do it?

I have a report that in column A has the item number, and for each group of item, it will split that data into a separate excel file for each group of items and rename the file accordingly.

Here is the report file sample, and the sample of result that should give out:

Try

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