Dim ComplexArray As String() = Split("A   C  A     B   C   A B  A  B    C")


Dim Need_result= {({"A", ({"0-2", "5-9", "16-16", "19-20"})}), ({"B", ({"10-12", "17-18", "21-24"})}), ({"C", ({"3-4", "13-15", "25-25"})})}

When we copy vertically merged cells in Excel, such an array is obtained.(ComplexArray)