I have tried your suggestion.It works to a certain
extent ...

Column "O" equates to "Year to Date" and column  "Q"
equates to "Current Month" . When I do a sort I want
the "Year to Date" and "Current Month" columns  for
each company  to "move" as one.

Also what should happen to the "empty" columns in
between ? I need to maintain a blank space between 2
different companies i.e. column R should always be
"blank".

Please get back to me if you require further details

Thanks ...