Google Sheets – Filter Non-Zero or #N/A Using Custom Formula

I've added the result of your question in the Google Spreadsheet you shared with us.
In the SUMMARY sheet I collected all data that fits the criterion D<>0, with the following formula:

=QUERY(DATA!A:D;"SELECT A,C,D WHERE D<>0")

I also added an ID number, for the two companies and added the column to the summary sheet. As you can see, this formula can be easily extended.

With the following piece of code you can prepare the summary as you want.

Code

function mySummary(header, range) {
  var output1 = [];
  for(var i=0, iLen=range.length; i<iLen; i++) {
    var output2 = [];
    for(var j=0, jLen=range[0].length; j<jLen; j++) {
      var value = range[i][j];
      if(value != "" || value > 0) {
        output2.push(value + " " + header[0][j]);
      }     
    }
    output1.push([output2.sort().join(", ")]);
  }
  return output1;  
}

Screenshot

Explained

The custom function needs two parameters to work with: header & range. The first iteration (var i=0) handles the rows and the second (var j=0) handles the columns. Each cell will be evaluated for empty ("") or non-zero (> 0) values. When either of them is true, the result is pushed into an intermediate array (output2). When the first row is completed, the combined result is sorted and joined and pushed into a new output array (output1), before starting with the second row.

Example

I've created an example file for you: Special Summary
Add the script under Tools>Script editor and press the save button.