Macros to move multiple rows to one row.

This report spreadsheet is exported from SAP. Since SAP has a limit number of displaying the columns, there are 40 headings (= 40 columns) in the report has been broken down to 4 rows of headings. How to use macros to move 3 those extra rows to one row and the number still matches each column? I also attatch the file for reference. Very appriciate any help.