;WITH 
    cte AS (Select *, ROW_NUMBER() over(partition by company_code order by employee_code) rn from #Temp),
    CTE1 AS (select Company_code, Employee_Code, Indi_Code from cte where rn = 2)
SELECT c1.Company_Code, c1.Employee_Code, c1.Indi_Code, c2.Employee_Code AS New_Employee_Code, c2.Indi_Code AS New_Indi_Code
FROM cte c1 
JOIN cte1 c2 ON c1.Company_Code = c2.Company_Code AND rn = 1