Thank You so much for your reply and help.

It was just a sample data here is in detail sample file

Advert,Network,Program

Acorn,NULL,NULL

NULL,AC,NULL

NULL,NULL,Adult

Jame,Null,Null

Null,IC,Null

Null,Null,Young

Null,Null,Adult

Fix,Null,Null

Null,GM,Null

Null,Null,Kid

The first three rows are set of Advert = Acorn

Second four rows are set of Advert = Jame

and last three rows are set of Advert = Fix

Please advise.

Thank You.