Need to create Multi row header

[Argeta]

Hello,

I'm attaching the input file with data and requirement.
data sheet has the input data and the requirement sheet has the output data format.
I'm not getting how to extract data in the format along with subtotals.

Variable is the difference of 2025 item and 2024 item and same goes for amount.
Can someone please help me with this.
The output should be an excel file with this formatting.

It'll be very helpful if you share a reference workflow.

Thanks,

Arya.

[KGT]

In order to replicate that output report format, any of the merged cells would need to be already in the template, or you would need to use Python/R to format the doc, which I'm guessing you don't want. The multi-row header can be sorted by having no header and the first 2 rows are the header details

So, you can just replace D3:K8 (losing Total Branches merged cell), or replacing D3:K4 & D6:K7 and having the rest of the data already be in the template (totals would be formulas). Both those options would involve using the output tool and "Preserve formatting" option.

I'm not building a workflow for that, as it would take 10 times as long as writing this to get something that makes sense when sharing.