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      |   Open

High     |   Open

High     |  Close

Low      |  Close

Critical |  Open

Low      |  Close

Low      |  Open

Designed Table Using views;

Risk      | Result

---------------------------

Low      |  if(low) then ..

High     |  if(high) then ...

Critical |  if(critical) thenk..

Thanks,