insert row to add new data for each part

[leap out]

Hello
I would match data between two sheets based on matching columns B,C,D together , then should add the values from sheet RES to sheet summary under headers BUYING and SELLING . should add the values to last column (BUYING ,SELLING), if the data in column B,C,D are new, then should match based on column A betweent sheets and insert new row for is relating part based on column A ,each part contains the item into column A in sheet summary from the first row and finish to row contains S.AG , so if any item in column A for sheet res matches with the item in frist row for sheet summary for each part ,then should add new data into this part befor row S.AG and add the values into the last columns contain headers BUYING & SELLING ,because evrey month insert three columns BUYING,SELLING,NET. the most important BUYING,SELLING should match data between two sheets based on columns B,C,D and put the values under headers .
note: about new data I highlighted for two sheets how is in sheet RES and how become in sheet SUMMARY

SUM & ADD (1) (1) (1).xlsm
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O
1	CLASSIFICATION	GOODS	MARK	MANFACTURE	REF	RS.N	BUYING	SELLING	NET	BUYING	SELLING	NET	BUYING	SELLING	NET
2	OIL-AS2	10W40 208L	CAS	SU	RE1	RS1			0			0			0
3		10W40 208L	ENI	IT	RE1	RS1			0			0			0
4		5W30 208L	Q8	EU	RE1	RS1			0			0			0
5		10W40 208L	Q8	EU	RE1	RS1			0			0			0
6		10W40 12x4L	Q8	EU	RRM3	CV3			0
7		S.AG					0	0	0	0	0	0	0	0	0
8	OIL-AS21	10W40 12x1L	Q8	EU	RM1	RC1			0						0
9		10W40 12x1L	CAS	SU	RM1	RC1			0						0
10		10W40 12x1L	ENI	IT	RM1	RC1			0						0
11		15W40 12x1L	CAS	SU	RM1	RC1			0						0
12		S.AG					0	0	0	0	0	0	0	0	0
13	MS-OIL1	5W30 12x1L	Q8	EU	RRM1	CV1			0			0			0
14		10W40 4x4L	Q8	EU	RRM1	CV1			0			0			0
15		10W40 4x4L	CAS	SU	RRM1	CV1			0			0			0
16		10W40 4x4L	ENI	IT	RRM1	CV1			0			0			0
17		5W40 4x4L	Q8	EU	RRM1	CV1			0			0			0
18		5W40 4x4L	CAS	SU	RRM1	CV1			0			0			0
19		5W40 4x4L	ENI	IT	RRM1	CV1			0			0			0
20		20W50 4x4L	Q8	EU	RRM1	CV1	10		10			10			10
21		20W50 4x4L	CAS	SU	RRM1	CV1		12	-12			-12			-12
22		20W50 4x4L	ENI	IT	RRM1	CV1			0			0			0
23		5W30 4x4L	Q8	EU	RRM1	CV1			0			0			0
24		S.AG					10	12	-2	0	0	-2	0	0	-2
summary

Cell Formulas
Range	Formula
O13:O23,O8:O11,L13:L23,O2:O5,L2:L5	L2	=I2+J2-K2
J7:O7,G7:H7	G7	=SUM(G2:G5)
G12:O12	G12	=SUM(G8:G11)
I13:I23,I2:I11	I2	=G2-H2
G24:O24	G24	=SUM(G13:G23)

SUM & ADD (1) (1) (1).xlsm
	A	B	C	D	E	F	G	H
1	ITEM	GOODS	MARK	MANFACTURE	REF	RS.N	BUYING	SELLING
2	OIL-AS21	10W40 12x1L	Q8	EU	RM1	RC1	100	10
3	OIL-AS21	10W40 12x1L	CAS	SU	RM1	RC1	600	5
4	OIL-AS21	10W40 12x1L	ENI	IT	RM1	RC1	125
5	OIL-AS21	10W40 208L	CAS	SU	RE1	RS1	200	40
6	OIL-AS21	15W40 12x1L	CAS	SU	RM1	RC1	131
7	OIL-AS2	10W40 208L	ENI	IT	RE1	RS1	400	20
8	OIL-AS2	5W30 208L	Q8	EU	RE1	RS1	60	20
9	MS-OIL1	20W50 4x4L	Q8	EU	RRM1	CV1	10
10	MS-OIL1	20W50 4x4L	CAS	SU	RRM1	CV1		12
11	MS-OIL1	20W50 4x6L	CAS	SU	RRM2	CV2	20	13
12	OIL-AS2	10W40 12x4L	Q8	EU	RRM3	CV3	20	14
RES

result in sheet summary

SUM & ADD (1) (1) (1).xlsm
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O
1	CLASSIFICATION	GOODS	MARK	MANFACTURE	REF	RS.N	BUYING	SELLING	NET	BUYING	SELLING	NET	BUYING	SELLING	NET
2	OIL-AS2	10W40 208L	CAS	SU	RE1	RS1			0			0			0
3		10W40 208L	ENI	IT	RE1	RS1	400	20	380			380			380
4		5W30 208L	Q8	EU	RE1	RS1	60	20	40			40			40
5		10W40 208L	Q8	EU	RE1	RS1			0			0			0
6		10W40 12x4L	Q8	EU	RRM3	CV3	20	14	6			6			6
7		S.AG					460	40	420	0	0	420	0	0	420
8	OIL-AS2	10W40 12x1L	Q8	EU	RM1	RC1	100	10	90						0
9		10W40 12x1L	CAS	SU	RM1	RC1	600	5	595						0
10		10W40 12x1L	ENI	IT	RM1	RC1	125		125						0
11		15W40 12x1L	CAS	SU	RM1	RC1	131		131						0
12		S.AG					956	15	941	0	0	0	0	0	0
13	MS-OIL1	5W30 12x1L	Q8	EU	RRM1	CV1			0			0			0
14		10W40 4x4L	Q8	EU	RRM1	CV1			0			0			0
15		10W40 4x4L	CAS	SU	RRM1	CV1			0			0			0
16		10W40 4x4L	ENI	IT	RRM1	CV1			0			0			0
17		5W40 4x4L	Q8	EU	RRM1	CV1			0			0			0
18		5W40 4x4L	CAS	SU	RRM1	CV1			0			0			0
19		5W40 4x4L	ENI	IT	RRM1	CV1			0			0			0
20		20W50 4x4L	Q8	EU	RRM1	CV1	10		10			10			10
21		20W50 4x4L	CAS	SU	RRM1	CV1		12	-12			-12			-12
22		20W50 4x4L	ENI	IT	RRM1	CV1			0			0			0
23		5W30 4x4L	Q8	EU	RRM1	CV1			0			0			0
24		20W50 4x6L	CAS	SU	RRM2	CV2	20	13	7			7			7
25		S.AG					10	12	-2	0	0	-2	0	0	-2
summary

Cell Formulas
Range	Formula
O13:O24,O8:O11,O2:O6,L13:L24,L2:L6	L2	=I2+J2-K2
J7:O7,G7:H7	G7	=SUM(G2:G5)
G12:O12	G12	=SUM(G8:G11)
I13:I24,I2:I11	I2	=G2-H2
G25:O25	G25	=SUM(G13:G23)