Creating different sheets bases on criteria of a merged cells and vary cells on daily base

Hi all,
I would like to create different sheets based on a long article list with different products and parts.
- The first problem is the automatic report I get on daily base. There you find (for example) 3 cars in merged cells and underneath each products you'll find different car parts with availability %.
- The second problem is the list of car parts vary each day so I can't draw a max line for the formule. For car 1 it can be one day 4 parts and next day 8 parts
I thought about using the =IF(A1="$CAR 1";Car part A2 etc.;"") but then there never will be a "CAR 2" because it will always find the CAR 1.
Then I thought after the first blank cell it then it should switch to CAR 2. But how will I do that? Or is there a much better option to do this?
Really out of idea's.
So long stort:
1x sheet where I can paste the new file every day
3x1 sheet with 1 car each sheet.

Picture probably explains more what I want: imgur.com/a/TUJr8Rp

Much appreciated!