Отсканируйте лист и запомните последнюю строку, которая соответствует столбцу E, чтобы заполнить пропущенные значения.
Option Explicit
Sub align()
Dim wb As Workbook, ws As Worksheet
Dim cell As Range
Dim iLastRow As Long, iRowE As Long, iRowMatch As Long
Set wb = ThisWorkbook
Set ws = wb.Sheets("Sheet1")
iLastRow = ws.Range("A" & Rows.Count).End(xlUp).Row
iRowE = 3
For Each cell In ws.Range("A3:A" & iLastRow)
'Debug.Print cell.Address
' copy unchanged
cell.Resize(1, 3).Copy cell.Offset(0, 10) ' ABC to KLM
cell.Copy cell.Offset(0, 14) ' A to 0
cell.Offset(0, 1).Resize(1, 2).Copy cell.Offset(0, 16) 'BC to QR
If ws.Cells(iRowE, "E") = cell.Value Then
iRowMatch = iRowE
iRowE = iRowE + 1
End If
' copy matched row
If iRowMatch > 0 Then
ws.Cells(iRowMatch, "F").Copy cell.Offset(0, 15) ' F to P
Else
MsgBox "No initial match for " & cell.Value, vbCritical
End If
Next
MsgBox "Done"
End Sub