It's still not clear to me exactly what you want.

It would be better if you could put your specifications into words, instead of
trying to give examples which seem to have errors and be incomplete.

For example, in your description above you write "if COL-B = AB & COL-C=S", but
your COL-B seems to have either S or F; and your COL-C has numbers.

You give no data for a COL-D, but you write "SUM-D WITH RESPECT".  I don't know
what that means.

You also don't show how you want the results displayed.

Here's one idea which assumes that the codes which you want to extract begin at
position 3 and end with the last "A".

Given your data as above, but in Cols A, B and C:

COL-A            COL-B    COL-C
00ABA362101201        S    5
00ABA362101201        S    2
00ABA362101201        F    3
00CCA423100602        S    2
00CCA423100602        S    4
00ABA362101201        F    3
00DXBA4226012E01    F    1.5
00DXBA4226012E01    S    2

Enter this UDF in the manner I described in my previous post :

==========================
Option Explicit
Function ReSub(str As String) As String
Dim re As Object
   Set re = CreateObject("vbscript.regexp")
       re.Pattern = "^\d\d([A-Z]+)A.*"
ReSub = re.Replace(str, "$1")
End Function
============================

Then enter:

D1:    EXTRACT
D2:    =ReSub(A2)

Select D2 and fill down as far as required.

Then select some cell in this table and create a Pivot Table (should be on the
Data Menu)

For the Pivot table,
    COL-B for the Column Labels
        Select only the "S"
    EXTRACT for the Row Labels
    COL-C to the Data or Values area
        This should do the SUM; if it does not, edit the DATA or VALUE
field settings.

I would remove the Grand Totals from the Rows and format attractively.

This can give you a table that looks like:

Sum of COL-C   
        S
AB        7
CC        6
DXB        2
Grand Total    15

Or, if you format and make your selections slightly differently, you could get
a Pivot Table showing:

Sum of COL-C           
        F    S    Grand Total
AB        6    7    13
CC            6    6
DXB        1.5    2    3.5
Grand Total    7.5    15    22.5

Again, you need to be specific as to what you want to do.

--ron