how to split the same sheet for different companies

Try this macro. Replace "Your Username" (in red) with your computer username.

Sub CreateShippingRecords()
    Application.ScreenUpdating = False
    Dim LastRow As Long, Rng As Range, RngList As Object, srcWS As Worksheet, srcWB As Workbook, item As Variant
    Set srcWB = ThisWorkbook
    Set srcWS = ThisWorkbook.Sheets("record")
    LastRow = srcWS.Cells.Find("*", SearchOrder:=xlByRows, SearchDirection:=xlPrevious).Row
    Set RngList = CreateObject("Scripting.Dictionary")
    For Each Rng In srcWS.Range("B2", srcWS.Range("B" & srcWS.Rows.Count).End(xlUp))
        If Not RngList.Exists(Rng.Value) Then
            RngList.Add Rng.Value, Nothing
        End If
    Next
    For Each item In RngList
        With srcWS.Range("A1").CurrentRegion
            .AutoFilter 2, item
            .SpecialCells(xlCellTypeVisible).Copy
            Workbooks.Add
            Sheets("Sheet1").Name = "record"
            Sheets("record").PasteSpecial
            .AutoFilter
            srcWB.Sheets("LME").Copy after:=Sheets(1)
            ActiveWorkbook.SaveAs Filename:="C:\Users\Your Username\Documents\" & item & " - Shipping Record.xlsx", FileFormat:=51
            ActiveWorkbook.Close False
        End With
    Next item
    Application.ScreenUpdating = True
End Sub