Is that any proper way of working around this issue in MS Excel rather than to explore wide world of programming database design as i have asked below:
"I am looking for a data structure to handle and implement a data in relational database having nested fields of SHARES with lists of OWNERS related to each leaf node of the shares. See Model below:
Owners Share Data Structure Model.jpg

The model is representing Two Basic information Share and Owners. Shares are also represented in plain form for calculation purpose. (2592, 24, 40 are the total of shares at respective level)
Best Regards