Views (Merge Rows & Php) Modules

Hello,
I use "views merge rows" module to get the unique values to design a table. In first column  I use merge rows and I select "values of this field as a filter". After setting this, in other columns I want to get the value of the first column. I installed views php module but I couldn't understand how to get the value of the first column when I use merge rows module.
Example;Real values;Risk      | Open/Close  --------------------------------Low      |   OpenHigh     |   OpenHigh     |   OpenHigh     |  CloseLow      |  CloseCritical |  OpenLow      |  CloseLow      |  Open
Designed Table Using views;
Risk      | Result---------------------------Low      |  if(low) then ..High     |  if(high) then ...Critical |  if(critical) thenk..
Thanks,

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