You may want to PIVOT the points (pt_total) for each category (cat_id)

SELECT p_id, SUM([1]) scores, SUM([2]) rebounds, SUM([3]) steals
FROM @points
PIVOT (SUM(pt_total)

Can you please provide your table structure, data sample and expected result?

For this kind of data structure, the company id of the manager should only have its value based on his manager not based on each employee under him.
For example:

Hi skb 44459,

Can you please more specific on the requirement? Can you please explain more about the TreeLevel since your example says that it will only delete rows...