No R SS MK Par value
S AL A1 PKL123 Lo12 1
S AL A2 PKl123 Lo34 22
S AL A3 PkLK234 Lo67 -34
S AL A4 PkLK235 Lo09 120
S AL A5 PkLK236 Lo76 19
S AL A6 PkLK237 Lo44 -17
S AL A7 PkLK238 Lo90 2
S AL A8 PkLK239 Lo34 -9
I want file B like below......
S+
C+
S PKL123 Lo12 1
S PKl123 Lo34 22
S PkLK234 Lo67 -34
S PkLK235 Lo09 120
S PkLK236 Lo76 19
S PkLK237 Lo44 -17
S PkLK238 Lo90 2
S PkLK239 Lo34 -9
C-
S-
You didn't use code tags, so I'm not 100% sure, but it appears that there were tabs in the input data that you wanted reduced to a single space in the output. If not the sed can be just sed 1d file-A
(Added Code Tags to Post #1).
The input file is clearly not CSV (Comma Separated Value) because there are no commas. As @agama notes, please state whether the field separator is tab(s) or space characters or a mixture of both characters.