WITH t AS
(
SELECT 'COMPANY' com, 'ORGANIZATION' org, 'GROUP_A1' grp, 'TEAM_A1' team FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A2' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A3' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A4' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A5' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A6' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A1', 'TEAM_A7' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A2', 'TEAM_B1' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A2', 'TEAM_B3' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A2', 'TEAM_B4' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A3', 'TEAM_C1' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A3', 'TEAM_C2' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D1' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D2' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D3' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D4' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D5' FROM dual
UNION ALL SELECT 'COMPANY', 'ORGANIZATION', 'GROUP_A4', 'TEAM_D6' FROM dual
)
SELECT NVL2(rn, MIN(DECODE(dr, 1, v)), NVL(org, com)) grp_1
     , NVL2(rn, MIN(DECODE(dr, 2, v)), '') grp_2
     , NVL2(rn, MIN(DECODE(dr, 3, v)), '') grp_3
     , NVL2(rn, MIN(DECODE(dr, 4, v)), '') grp_4
  FROM (SELECT com
             , org
             , NVL(team, grp) v
             , DENSE_RANK() OVER(PARTITION BY com, org ORDER BY grp) dr
             , ROW_NUMBER() OVER(PARTITION BY com, org, grp ORDER BY team NULLS FIRST) rn
          FROM t
         GROUP BY com, org, grp, ROLLUP(team)
        ) a
 GROUP BY com, ROLLUP(org, rn)
 ORDER BY com, org NULLS FIRST, rn NULLS FIRST
;