diff --git a/vendor/magento/module-catalog-import-export/Model/Import/Product/Option.php b/vendor/magento/module-catalog-import-export/Model/Import/Product/Option.php
index bd64982c0f2..3731a7d2034 100644
--- a/vendor/magento/module-catalog-import-export/Model/Import/Product/Option.php
+++ b/vendor/magento/module-catalog-import-export/Model/Import/Product/Option.php
@@ -1300,19 +1300,23 @@ class Option extends \Magento\ImportExport\Model\Import\Entity\AbstractEntity
             $parentCount = [];
             $childCount = [];
             $optionsToRemove = [];
+            $optionCount = $valueCount = 0;
             foreach ($bunch as $rowNumber => $rowData) {
                 $rowSku = !empty($rowData[self::COLUMN_SKU])
                     ? mb_strtolower($rowData[self::COLUMN_SKU])
                     : '';

+                $multiRowData = $this->_getMultiRowFormat($rowData);
                 if ($rowSku !== $prevRowSku) {
                     $nextOptionId = $optionId ?? $nextOptionId;
                     $nextValueId = $valueId ?? $nextValueId;
                     $prevRowSku = $rowSku;
+                } elseif (count($multiRowData) === 0) {
+                    $nextOptionId += $optionCount;
+                    $nextValueId += $valueCount;
                 }
                 $optionId = $nextOptionId;
                 $valueId = $nextValueId;
-                $multiRowData = $this->_getMultiRowFormat($rowData);
                 if (!empty($rowData[self::COLUMN_SKU]) && isset($this->_productsSkuToId[$rowData[self::COLUMN_SKU]])) {
                     $this->_rowProductId = $this->_productsSkuToId[$rowData[self::COLUMN_SKU]];
                     if (array_key_exists('custom_options', $rowData)
@@ -1326,6 +1330,7 @@ class Option extends \Magento\ImportExport\Model\Import\Entity\AbstractEntity
                     }
                 }

+                $optionCount = $valueCount = 0;
                 foreach ($multiRowData as $combinedData) {
                     foreach ($rowData as $key => $field) {
                         $combinedData[$key] = $field;
@@ -1344,6 +1349,7 @@ class Option extends \Magento\ImportExport\Model\Import\Entity\AbstractEntity
                     );
                     if ($optionData) {
                         $options[$optionData['option_id']] = $optionData;
+                        $optionCount++;
                     }
                     $this->_collectOptionTypeData(
                         $combinedData,
@@ -1355,6 +1361,7 @@ class Option extends \Magento\ImportExport\Model\Import\Entity\AbstractEntity
                         $parentCount,
                         $childCount
                     );
+                    $valueCount++;

                     $this->_collectOptionTitle($combinedData, $prevOptionId, $titles);
                 }