Azam,
Firstly I created a dynamic range for the Manufacturers, this allows more to be added and will automatically be added to the range. I use the following formula in the named range criteria:
Have a look here for more info on dynamic named ranges
I then created a secondary range, but horizontal rather than vertical, this contains the business names from the column headings:
The following dynamic range then looks at the value in the first box, then finds it in the horizontal range. The height of the range is then set by the count of products above the listed products. Manhori in the range below is the horizontal range, TRANSPOSE() is needed as match only works on a vertical list rather than horizontal, as this is an array formula it should be entered with ctrl+shift+Enter
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