@
ashokkumarkolla
You want to do double work? That's Okay! ... sorry, waist of time!
You had all numbers already in 'Merge Cell' and now You have done same manually .. ? Oh,no!
As I tried to tell that You had those 'top layers' ready, with all details!
Only make needed movement, even to another sheet!
If You have a lot of extra free time,
You can do this kind of job manually,
You just need to do it two three times.
If You have 'somewhere' misdata (wrong, gotta fix),
You maybe should do it again.
If horizontal -vertical layout is challenge ... You can always turn screen 90degrees.
And as I tried to wrote,
it's possible to make shorter version (show only top layers) from 'data input'.
But, You want to do all of those manually ... and many times.
You wrote '
(you may laugh after seeing).'
No, I won't laugh ... I should do something opposite!