Sub XYZ()
Dim sArr(), Res()
Dim sRow&, sCol&, i&, j&, k&, iMod&
With Sheets("NKC")
sArr = .Range("A10", .Range("O" & Rows.Count).End(xlUp)).Value
End With
sRow = UBound(sArr): sCol = UBound(sArr, 2)
ReDim Res(1 To sRow, 1 To sCol - 1)
For i = 1 To sRow
If sArr(i, 11) = sArr(i, 12) Then
iMod = (i + 1) Mod 2
ElseIf iMod = i Mod 2 Then
k = k + 1
For j = 1 To 9
Res(k, j) = sArr(i, j)
Next j
Res(k, 11) = sArr(i, 11)
Res(k, 12) = sArr(i, 13)
Res(k, 13) = sArr(i, 14)
Res(k, 14) = sArr(i, 15)
Else
Res(k, 10) = sArr(i, 9)
Res(k, 11) = sArr(i, 12)
End If
Next i
With Sheets("NKC2")
i = .Range("A" & Rows.Count).End(xlUp).Row
If i > 7 Then .Range("A8:N" & i).ClearContents
If k Then .Range("A8:N8").Resize(k) = Res
End With
End Sub