Online PHP editor | output for AkpFr

<?php $companyX = [ 0 => [ 2 => 'company X', 107 => 'Accounts receivable', 2000 => 'Provider A', 'amount' => 2 ], 1 => [ 2 => 'company X', 107 => 'Accounts receivable', 4123 => 'Provider F', 'amount' => 5 ], 2 => [ 2 => 'company X', 205 => 'Accounts payable', 2000 => 'Provider A', 'amount' => 2 ], 3 => [ 2 => 'company X', 205 => 'Accounts payable', 4123 => 'Provider F', 'amount' => 7 ], 4 => [ 2 => 'company X', 603 => 'Sales', 2011 => 'Provider G', 'amount' => 9 ] ]; $companyY = [ 0 => [ 5 => 'company Y', 107 => 'Accounts receivable', 2000 => 'Provider A', 'amount' => 15 ], 1 => [ 5 => 'company Y', 107 => 'Accounts receivable', 4123 => 'Provider F', 'amount' => 21 ], 2 => [ 5 => 'company Y', 205 => 'Accounts payable', 2000 => 'Provider A', 'amount' => 36 ], 3 => [ 5 => 'company Y', 205 => 'Accounts payable', 4123 => 'Provider F', 'amount' => 47 ], 4 => [ 5 => 'company Y', 701 => 'Costs', 6360 => 'Provider K', 'amount' => 14 ] ]; $companyZ = [ 0 => [ 8 => 'company Z', 107 => 'Accounts receivable', 2000 => 'Provider A', 'amount' => 51 ], 1 => [ 8 => 'company Z', 107 => 'Accounts receivable', 4123 => 'Provider F', 'amount' => 63 ], 2 => [ 8 => 'company Z', 205 => 'Accounts payable', 2000 => 'Provider A', 'amount' => 74 ], 3 => [ 8 => 'company Z', 205 => 'Accounts payable', 4123 => 'Provider F', 'amount' => 83 ] ]; $data = [...$companyX, ...$companyY, ...$companyZ]; $grouped = []; foreach($data as $item) { $item = array_values($item); $grouped[$item[1]][$item[2]][$item[0]][] = $item[3]; } print_r($grouped);