Cut cells and pastng to left side columns

Attached is the file containing raw data, settled data and a report sheet
How can I prepare such type of reports by inserting any function / formulas?

In column A of raw sheet containes Area , Category, Items .. .

Area contains different categories, items and amount etc
Category contains different items

I want to prepare a report which shows

Area, categories, items, SKU, amount etc

These are being shown in report sheet.

Regards