Public Sub Test()
Const test_column = "A"
Dim lastrow As Long
Dim lastcol As Long
Dim i As Long
Application.ScreenUpdating = False
With ActiveSheet
lastrow = .Cells(.Rows.Count, test_column).End(xlUp).Row
For i = lastrow To 2 Step -1
If .Cells(i, test_column).Value = .Cells(i - 1, test_column).Value Then
.Cells(i, test_column).Offset(0, 1).Resize(, 100).Copy .Cells(i - 1, test_column).Offset(0, 2)
.Rows(i).Delete
End If
Next i
lastrow = .Cells(.Rows.Count, test_column).End(xlUp).Row
lastcol = .UsedRange.Columns.Count
.Range("A1").Resize(lastrow, lastcol).Copy
.Range("A1").Offset(lastrow).PasteSpecial Paste:=xlPasteAll, Transpose:=True
.Rows(1).Resize(lastrow).Delete
.Columns(test_column).Delete
End With
Application.ScreenUpdating = True
End Sub