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    complex merging

    I have created a master file that is of different layout (i.e it contains more number of columns and more no. of rows but in a transposed way.) I want to merge my excel files into this master file provided certain conditions are fulfilled:
    My files have certain data of different companies corresponding to different years ( years in columns and variables in rows )so I have created a master file (with years in rows and the variables in columns) from the earliest year to the latest year. Now I want that the data in the excel files gets copied into the master file according to the year (I.e correct data corresponding to the relevant year).Also I want that two rows should be left empty after each company's data. I don't have time for copying and pasting the data one by one ( the no. Of companies is very large) .is there any other way/code to do this. I hope I have explained my problem
    i have attached my execel files sample and tha layout of my master file
    Attached Files Attached Files

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