=СУММЕСЛИМН(7:7;$5:$5;$BA$4)/СУММЕСЛИМН(7:7;$5:$5;$BB$4;$6:$6;"<="&НАИБОЛЬШИЙ(ЕСЛИ(($5:$5=$BA$4);$6:$6;"");1))-1

=СУММЕСЛИМН(6:6;4:4;2018)/СУММЕСЛИ(B5:M5;"<="&Y5;B6:M6)-1

Sub Group()
Dim LasRow As Integer
Dim a As Integer
LasRow = Cells(Rows.Count, 1).End(xlUp).Row
    Dim i As Long
    Dim sStr As String
        For i = 5 To LasRow
        sStr = "Итог"
            If Cells(i, 1).Rows.OutlineLevel >= 2 Then
            Exit Sub
            ElseIf InStr(1, Cells(i, 3), sStr, vbTextCompare) > 0 Then
            Else
                Cells(i, 3).Rows.Group
    End If
    Next
End Sub

Sub Group()
Dim LasRow As Integer
Dim a As Integer
LasRow = Cells(Rows.Count, 1).End(xlUp).Row
    Dim i As Long
    Dim sStr As String
        For i = 5 To LasRow
        sStr = "Итог"
            If InStr(1, Cells(i, 3), sStr, vbTextCompare) > 0 Then
            Else
                Cells(i, 3).Rows.Group
    End If
    Next
End Sub

Sub Test()
Dim a As Integer
LasRow = Cells(Rows.Count, 1).End(xlUp).row
For a = 2 To LasRow
    Cells(a, 3) = Application.VLookup(Cells(a, 1) & " " & Cells(a, 2), Columns("E:F"), 2, 0)
     
Next
End Sub

Cells(10, 10) = ""

Sub q()
    Dim i As Long
    Dim sStr As String
        For i = 8 To 2493
        sStr = "Итог"
            If InStr(1, Cells(i, 2), sStr, vbTextCompare) > 0 Then
                Cells(10, 10) = ""
            Else
                Cells(i, 2).Rows.Group
    End If
    Next
End Sub

Sub Macro()
For Each Sheet In Sheets(Array("All", "UAH", "L"))
Sheet.Rows("9:420").Select
Selection.Rows.Ungroup
Next
End Sub

Sub Macro2()
For Each Sheet In Sheets(Array("All", "UAH", "L"))
Sheet.Outline.ShowLevels RowLevels:=2
Cells.Select
Selection.EntireRow.Hidden = False
Next
End Sub