@echo off&setlocal enabledelayedexpansion
set "tab=	"
set num=&set num1=&set num2=
(for /f "tokens=1,2* delims=%tab%" %%a in (test.txt) do (
  set "str=%%a"
  if /i "!str:~1,4!"=="/238" (
    if defined num1 (
      if !num1! gtr !num2! (set num=!num1!) else set num=!num2!
      for /l %%y in (1 1 !num!) do if defined #%%y (echo,!#%%y!%tab%%tab%!$%%y!) else echo,!#%%y!%tab%%tab%%tab%%tab%!$%%y!
    )
    echo,&echo,%%a%tab%%tab%%%b&echo,AP%tab%%tab%%tab%%tab%PN
    for /f "delims==" %%a in ('set # 2^>nul') do set %%a=
    for /f "delims==" %%a in ('set $ 2^>nul') do set %%a=
    set flag=
  )
  if "%%a"=="AP" (set flag=ap&set/a num1=0)
  if "%%a"=="PN" (set flag=pn&set/a num2=0)
  if !flag!==ap (
    set /a num1+=1
    if "%%a"=="AP" (set str1=%%c) else set "str1=%%a"
    set "#!num1!=!str1!"
  )
  if !flag!==pn (
    set /a num2+=1
    if "%%a"=="PN" (set str1=%%c) else set "str1=%%a"
    set "$!num2!=!str1!"
  )
)

if !num1! gtr !num2! (set num=!num1!) else set num=!num2!
for /l %%y in (1 1 !num!) do if defined #%%y (echo,!#%%y!%tab%%tab%!$%%y!) else echo,!#%%y!%tab%%tab%%tab%%tab%!$%%y!
)>intermediate.txt
start intermediate.txt
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