How to update the column when its the value of the another column is same?

Say Example
This is the input file →

Output–>

Is there any possibility to do this.If someone have sample workouts please send it.

If anybody knows the answer please tell me

Hi,
Please find the workflow.
depend on the condition on x (column B)i have sorted the column A and pasted in sheet2.
matchthecolumn.zip (10.7 KB)

i need to paste the value by comma(,) separate in single row

from this example u hard coded the company value if its value changes dynamically how to do this

can anyone tell me the answer