Thanks so much abduljaleel.mca for your wonderful inputs & help.

I have few other queries, sorry to touchbase again. Please find below and do the needful...
The output should be as mentioned below:-

Center Brand name Rise/ fall W1+W2 W3 Difference U (W3)
Anantpur Coromondal Fall 49 21 -28 29
Anantpur UltraTech Rise 14 31 17 29
Aurangabad UltraTech Fall 35 12 -23 25
Bangalore UltraTech Rise 21 33 12 106
-If the value in 'difference' is negative then the output should be 'fall' and if it is 'positive' then output should be 'rise'. I have formula for this (used true or false to filter the data later) so you can leave this.

-I have the below data as input.

Adilabad WAVE 1+WAVE2 WAVE3 Agra WAVE 1+WAVE 2 WAVE3
U W3: 89 61 28 97 65 32
ACC 79 100 32 98 97 100
Bharti 97 95 100 0 0 0
Birla A1 98 100 93 0 0 0
Coromandal 65 61 75 2 3 0
UltraTech 100 100 100 100 100 100

Based on your excel program, i have placed the columns of Agra and so on to come under adilabad and used the difference formula and if the difference is >=12 i have considered the data and assigned 'rise or fall' comments. Till here we are able to sort out through your program. However, we would like to avoid the duplicate 'center names'-ahmedabad text should come only once with its data.
Hope you understood my specifications. Request you to help me out.



Adilabad WAVE 1+WAVE 2 WAVE 3 Diff 12% Rise/False
79 100 32 -68 TRUE Fall
65 61 75 14 TRUE Rise
Agra WAVE 1+WAVE 2 WAVE 3 #VALUE! #VALUE! #VALUE!
Ahmedabad WAVE 1+WAVE 2 WAVE 3 #VALUE! #VALUE! #VALUE!
Ahmednagar WAVE 1+WAVE 2 WAVE 3 #VALUE! #VALUE! #VALUE!
62 58 79 21 TRUE Rise
36 31 57 26 TRUE Rise
32 28 50 22 TRUE Rise