scalar ()

if more than 1 {
	foreach
	$Company_A{Identifier_1}[$Count]
	$Company_A{Identifier_2}[$Count]
	$Company_A{Identifier_3}
	$Count++
}
if = 1 {
	$Company_B{Identifier_1}
	$Company_B{Identifier_2}
	$Company_B{Identifier_3}
}

Ouptut:

Company_A a, b, c
Company_A b, g, c
Company_B a, g, x