I would like to know the code to merge cells which has a parent and child relationship based on dash lines "-" as condition. The relationship Parent "A" will not have any dash lines Immediate Child "B" will have a a single dash line "A - B" "C" is the Child of "B" , will have two dash lines "A - B -- C" Dash lines decide the parent child relationship. There is a single space between dash line and the parent and child i.e A - B -- C Please see the below table. I would like build an column named MERGED DATA from the ORIGINAL DATA column . Please note the "Powdered Cheese" will find the parent as "Milk" and not "Fish" . SL No ORIGINAL DATA MERGED DATA 1 FISH FISH 2 - Salmon FISH - Salmon 3 -- Trout FISH - Salmon -- Trout 4 Milk Milk 5 - Milk Powder Milk - Milk Powder 6 - Yoghurt Milk - Yoghurt 7 - Cheese Milk - Cheese 8 -- Powdered Cheese Milk - Cheese -- Powdered Cheese Continue reading...