Datatable - Group Columns at header and footer are grouped using headerRows and footerRows options.
<div id="tblgroup">/</div>
                                
$(function() {
    var salesData = [
        {brand: 'Apple', lastYearSale: '51%', thisYearSale: '40%', lastYearProfit: '$54,406.00', thisYearProfit: '$43,342'},
        {brand: 'Samsung', lastYearSale: '83%', thisYearSale: '96%', lastYearProfit: '$423,132', thisYearProfit: '$312,122'},
        {brand: 'Microsoft', lastYearSale: '38%', thisYearSale: '5%', lastYearProfit: '$12,321', thisYearProfit: '$8,500'},
        {brand: 'Philips', lastYearSale: '49%', thisYearSale: '22%', lastYearProfit: '$745,232', thisYearProfit: '$650,323,'},
        {brand: 'Song', lastYearSale: '17%', thisYearSale: '79%', lastYearProfit: '$643,242', thisYearProfit: '500,332'},
        {brand: 'LG', lastYearSale: '52%', thisYearSale: ' 65%', lastYearProfit: '$421,132', thisYearProfit: '$150,005'},
        {brand: 'Sharp', lastYearSale: '82%', thisYearSale: '12%', lastYearProfit: '$131,211', thisYearProfit: '$100,214'},
        {brand: 'Panasonic', lastYearSale: '44%', thisYearSale: '45%', lastYearProfit: '$66,442', thisYearProfit: '$53,322'},
        {brand: 'HTC', lastYearSale: '90%', thisYearSale: '56%', lastYearProfit: '$765,442', thisYearProfit: '$296,232'},
        {brand: 'Toshiba', lastYearSale: '75%', thisYearSale: '54%', lastYearProfit: '$21,212', thisYearProfit: '$12,533'}
    ];

    $('#tblgroup').puidatatable({
        caption: 'Grouping',
        footer: 'Summary',
        headerRows: [
            {
                columns: [
                    {headerText: 'Brand', rowspan: 3},
                    {headerText: 'Sale Rate', colspan: 4}
                ]
            },
            {
                columns: [
                    {headerText: 'Brand', colspan: 2},
                    {headerText: 'Sale Rate', colspan: 2}
                ]
            },
            {
                columns: [
                    {headerText: 'Last Year'},
                    {headerText: 'This Year'},
                    {headerText: 'Last Year'},
                    {headerText: 'This Year'}
                ]
            }
        ],
        footerRows: [
            {
                columns: [
                    {footerText: 'Totals:', colspan: 3},
                    {footerText: '$506,202'},
                    {footerText: '$531,020'}
                ]
            }
        ],
        columns: [
            {field: 'brand'},
            {field: 'lastYearSale'},
            {field: 'thisYearSale'},
            {field: 'lastYearProfit'},
            {field: 'thisYearProfit'}
        ],
        datasource: salesData
    });
});