by Page no: Pr97
See here Excel limitations
| Feature | Maximum limit |
| Open workbooks | Limited by available memory and system resources |
| Worksheet size | 1,048,576 rows by 16,384 columns |
| Column width |
255 characters |
| Row height | 409 points |
| Page breaks | 1,026 horizontal and vertical |
| Total number of characters that a cell can contain | 32,767 characters |
When you test you can use
WHEN ‘1424273’ THEN ‘92553058’ for concatenation, and NOT “Company Z”
we create SQL statements with it (part of CASE clause)
When you concat 1000 rows like that you close to the limit of 32767
