add,sum & split items into last two columns based on headers

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hello experts !

I'm truly appreciate if any body provide me macro with this complicated project . so what I want match columns B,C,D together for sheet SUMMARY with the others sheets into column B, if they are completely matched then should add or summing if they are repeated across sheets into last two columns based on headers (BUYING,SELLING) for sheet summary , because I will insert three columns (BUYING,SELLING,NET) in sheet SUMMARY every time . as to values to brings them from the others sheets depend on headers BUYING,SELLING after matching.

as to the higlighted rows are new items . they are not existed in sheet summary with comparison the others sheets so should add them for each classification . this case is extremely complicated . it depends on matching column A across sheets with column A in sheet summary . if the item is matched in column A for all sheets with column A in sheet summary then should add into classification and sort it . if this case is impossible achieve by vba just ignore it and I will add manually.
note: when add new items from the others sheets should split into column B,C,D always contains four items then should split as the rest of items have already been existed .

SUM & ADD.xlsm
	A	B	C	D	E	F	G	H	I
1	CLASSIFICATION	GOODS	MARK	MANFACTURE	REF	RS.N	BUYING	SELLING	NET
2	OIL-AS1	10W40 208L	CAS	SU	RE1	RS1			0
3		10W40 208L	ENI	IT	RE1	RS1			0
4		5W30 208L	Q8	EU	RE1	RS1			0
5		10W40 208L	Q8	EU	RE1	RS1			0
6		S.AG					0	0	0
7	OIL-AS2	10W40 12x1L	Q8	EU	RM1	RC1			0
8		10W40 12x1L	CAS	SU	RM1	RC1			0
9		10W40 12x1L	ENI	IT	RM1	RC1			0
10		15W40 12x1L	CAS	SU	RM1	RC1			0
11		S.AG					0	0	0
12	MS-OIL1	5W30 12x1L	Q8	EU	RRM1	CV1			0
13		10W40 4x4L	Q8	EU	RRM1	CV1			0
14		10W40 4x4L	CAS	SU	RRM1	CV1			0
15		10W40 4x4L	ENI	IT	RRM1	CV1			0
16		5W40 4x4L	Q8	EU	RRM1	CV1			0
17		5W40 4x4L	CAS	SU	RRM1	CV1			0
18		5W40 4x4L	ENI	IT	RRM1	CV1			0
19		20W50 4x4L	Q8	EU	RRM1	CV1			0
20		20W50 4x4L	CAS	SU	RRM1	CV1			0
21		20W50 4x4L	ENI	IT	RRM1	CV1			0
22		5W30 4x4L	Q8	EU	RRM1	CV1			0
23		S.AG					0	0	0
summary

Cell Formulas
Range	Formula
G23:I23,G11:I11,G6:I6	G6	=SUM(G2:G5)
I12:I22,I7:I10,I2:I5	I2	=G2-H2

SUM & ADD.xlsm
	A	B	C
1	CLASSIFICATION	GOODS	BUYING
2	MS-OIL1	5W40 4x4L Q8 EU	200
3	OIL-AS1	10W40 208L CAS SU	100
4	OIL-AS1	10W40 208L ENI IT	200
5	OIL-AS2	10W40 12x1L CAS SU	300
6	OIL-AS1	5W30 208L Q8 EU	30
7	OIL-AS2	10W40 12x1L Q8 EU	50
8	OIL-AS1	10W40 15x1L Q8 EU	70
9	OIL-AS2	10W40 12x1L ENI IT	55
10	OIL-AS2	15W40 12x1L CAS SU	76
11	MS-OIL1	5W30 12x1L Q8 EU	80
12	MS-OIL1	10W40 4x4L Q8 EU	90
13	MS-OIL1	10W40 4x4L CAS SU	10
14	MS-OIL1	10W40 4x4L ENI IT	20
15	MS-OIL1	10W40 4x6L ENI IT	25
16	MS-OIL1	5W40 4x4L CAS SU	120
17	MS-OIL1	5W40 4x4L ENI IT	110
18	MS-OIL1	20W50 4x4L Q8 EU	10
19	MS-OIL1	20W50 4x4L CAS SU	15
20	MS-OIL1	20W50 4x4L ENI IT	5
21	MS-OIL1	5W30 4x4L Q8 EU	20
22	OIL-AS2	15W40 15x1L CAS SU	25
sheet1

SUM & ADD.xlsm
	A	B	C
1	CLASSIFICATION	GOODS	BUYING
2	MS-OIL1	5W40 4x4L Q8 EU	200
3	OIL-AS1	10W40 208L CAS SU	100
4	OIL-AS1	10W40 208L ENI IT	200
5	OIL-AS2	10W40 12x1L CAS SU	300
6	OIL-AS1	5W30 208L Q8 EU	30
7	OIL-AS2	10W40 12x1L Q8 EU	50
8	OIL-AS2	10W40 12x1L ENI IT	70
9	OIL-AS2	15W40 12x1L CAS SU	55
10	OIL-AS2	15W40 15x1L CAS SU	76
sheet2

SUM & ADD.xlsm
	A	B	C
1	CLASSIFICATION	GOODS	SELLING
2	MS-OIL1	5W40 4x4L Q8 EU	10
3	OIL-AS1	10W40 208L CAS SU	20
4	OIL-AS1	10W40 208L ENI IT	20
5	OIL-AS2	10W40 12x1L CAS SU	5
6	OIL-AS1	5W30 208L Q8 EU	20
7	OIL-AS2	10W40 12x1L Q8 EU	10
sheet3

SUM & ADD.xlsm
	A	B	C
1	CLASSIFICATION	GOODS	SELLING
2	MS-OIL1	5W40 4x4L Q8 EU	10
3	OIL-AS1	10W40 208L CAS SU	20
sheet4

the result in sheet SUMMARY

SUM & ADD.xlsm
	A	B	C	D	E	F	G	H	I
1	CLASSIFICATION	GOODS	MARK	MANFACTURE	REF	RS.N	BUYING	SELLEING	NET
2	OIL-AS1	10W40 15x1L	Q8	EU			70		70
3		10W40 208L	CAS	SU	RE1	RS1	200	40	160
4		10W40 208L	ENI	IT	RE1	RS1	400	20	380
5		5W30 208L	Q8	EU	RE1	RS1	60	20	40
6		10W40 208L	Q8	EU	RE1	RS1			0
7		S.AG					730	80	650
8	OIL-AS2	10W40 12x1L	Q8	EU	RM1	RC1	100	10	90
9		10W40 12x1L	CAS	SU	RM1	RC1	600	5	595
10		10W40 12x1L	ENI	IT	RM1	RC1	125		125
11		15W40 12x1L	CAS	SU	RM1	RC1	131		131
12		15W40 15x1L	CAS	SU			101		101
13		S.AG					1057	15	1042
14	MS-OIL1	5W30 12x1L	Q8	EU	RRM1	CV1	80		80
15		10W40 4x4L	Q8	EU	RRM1	CV1	90		90
16		10W40 4x4L	CAS	SU	RRM1	CV1	10		10
17		10W40 4x4L	ENI	IT	RRM1	CV1	20		20
18		10W40 4x6L	ENI	IT			25		25
19		5W40 4x4L	Q8	EU	RRM1	CV1	200	20	180
20		5W40 4x4L	CAS	SU	RRM1	CV1	120		120
21		5W40 4x4L	ENI	IT	RRM1	CV1	110		110
22		20W50 4x4L	Q8	EU	RRM1	CV1	10		10
23		20W50 4x4L	CAS	SU	RRM1	CV1	15		15
24		20W50 4x4L	ENI	IT	RRM1	CV1	5		5
25		5W30 4x4L	Q8	EU	RRM1	CV1	20		20
26		S.AG					705	20	685
summary

Cell Formulas
Range	Formula
G13:I13,G7:I7	G7	=SUM(G2:G6)
I14:I25,I8:I12,I2:I6	I2	=G2-H2
G26:I26	G26	=SUM(G14:G25)

thanks in advance

 

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any help?