Displaying is much simpler than also doin calculations.
If your desire to create the singular row is to simplify the calculation, IMO that just makes it more difficult. IN Crystal youa re not really altering data, just how a user sees the data.
The way you do the calculations (in crystal) still has to take into account the way the data is really set into the report. Many people seem to confuse that if they can make the data display in a way that simplifies their desired math/calculations then it will make the math/calculations easier to derive. In general it does not. Grouping and ordering impact it mroe than the display.
Is there any more data in the spreadsheet that is available to identify what it is? It looks like you have to just determine In and Out based on the sequence.
I have not used a Command object with excel as the data source nor have I tried a PIVOT in a command but that is where i would start if you want to manipulate the datainto one row with 4 dattime columns.
If you want to do it with crystal formulas I would focus
on shared variables doing datediff calculations displaying a group footer
To do this you need the correct structure of grouping on the No field which seems to wrap one employee's full day of clocked times.