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If your Contacts are not linked to Companies in your ACT! Database, you can do this with Import|IT. The first step will be to export your contacts using built in ACT! Export Wizard. To start it you need to follow File / Export:

Then, please follow Export Wizard steps, like shown on the images below:
On the above form you should specify a path to the file where the contacts will be exported to. It can be a text delimited file. Then, please select what records you would like to export. For our case Contacts records should be exported:
Then additional export options like separator should be specified:
After this, please select the fields you would like to export. We recommend to export all of them, during the further import data will not be changed, only linking options for Contacts and Companies will be updated. Import IT program is designed to check for duplicates so no new records will be created.
 After this step the export will be completed. So once your data is successfully exported, please proceed to the next part – importing. For this you need to open Import IT program. It’s a stand-alone software and should be opened with a desktop or start menu shortcut: 
Then you need to create a schema for Contacts Import, on the image below Schema settings are shown:
Please refer to our User Manual for Import IT if you would like to see detailed description for schema creating and text delimited files importing.
After you specify schema settings, please proceed to the Easy Mapping tab, where all source file fields should be assigned to the ACT! fields. You can use auto assignment option for this purpose. Please note that at least one field should be specified for duplicates checking, it can be Contact field or some ID field if you have it:
Then link your Contact with Company on the Link to Companies tab.
On the Merge Settings tab you need to select an option for updating data records on unique and multiple matches:
Then, please select options for creating a Company and Linking Contact with your Company on the Misc Options tab:
Once you have specified those options you can start your Import. After its successful finishing, your ACT! Contacts will be linked to Companies and Companies will be created if you select this option.