function wfacp_array_insert_after( array $array, $key, array $new ) {
    $keys  = array_keys( $array );
    $index = array_search( $key, $keys );
    $pos   = false === $index ? count( $array ) : $index + 1;

    return array_merge( array_slice( $array, 0, $pos ), $new, array_slice( $array, $pos ) );
}

// this code make company above the in billing address
add_filter( 'wfacp_address_fields_billing', function ( $fields ) {
    $company       = $fields['company'];
    $company_field = [ 'company' => $company ];
    unset( $fields['company'] );

    $fields = wfacp_array_insert_after( $fields, 'same_as_shipping', $company_field );

    return $fields;
} );

// this code make company above the in shipping address
add_filter( 'wfacp_address_fields_shipping', function ( $fields ) {
    $company       = $fields['company'];
    $company_field = [ 'company' => $company ];
    unset( $fields['company'] );

    $fields = wfacp_array_insert_after( $fields, 'same_as_billing', $company_field );

    return $fields;
} );