Help to sort each Item to compare All company by VBA

Hi All

I need VBA to compare All Company with each Item
Source data From sheet(Source), Company name in row(1) begin from Column(N), Item must be comparer in Column(B)

Serult I want in sheet(result), this resulting I can do by copy data then Sort. Now I want to do this by code VBA to faster.

Please see my data file and help me to do this by VBA excel.

Thanks.

Try

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Thanks @Jindon again.