Programmatically Merge and Aggregate Cells

How can I program a spreadsheet to do the following?
Start.jpg
Result.jpg

Bear in mind that my actual example could easily have 30,000 to 100,000 rows or more and many companies.

I am basically trying to aggregate by merging cells dynamically and am a little lost as to how to do it.

Thanks in advance,

-Michael

Hi

Make sure your workbook has a blank sheet called sheet1 and try

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rylo

hi msmithdynamicsgp, option, press Run button

Watersev and rylo,

Thank you both for you contributions and for your quick reply! Both solutions worked as designed/requested.