The short answer is that Company "Y" cannot develop a WPS based upon a PQR Developed by Company "X" unless they are part of the same organization that has a clearly defined functional relationship.
ASME IX:
QW-200.1 Each organization shall prepare written
Welding Procedure Specifications that are defined as
follows:
(a) Welding Procedure Specification (WPS). A WPS is a
written qualified welding procedure prepared to provide
direction for making production welds to Code requirements.
The WPS or other documents may be used to provide
direction to the welder or welding operator to assure
compliance with the Code requirements.
QW-200.2 Each organization shall be required to prepare
a procedure qualification record which is defined as
follows:
(a) Procedure Qualification Record (PQR). The PQR is a
record of variables recorded during the welding of the
test coupons. It also contains the test results of the tested
specimens. Recorded variables normally fall within a
small range of the actual variables that will be used in
production welding.
(b) Contents of the PQR. The completed PQR shall document
all essential and, when required, supplementary essential
variables of QW-250 for each welding process
used during the welding of the test coupon. Nonessential
or other variables used during the welding of the test coupon
may be recorded at the organization's option. All
variables, if recorded, shall be the actual variables (including
ranges) used during the welding of the test coupon.
If variables are not monitored during welding, they
shall not be recorded. It is not intended that the full range
or the extreme of a given range of variables to be used in
production be used during qualification unless required
due to a specific essential or, when required, supplementary
essential variable.
The PQR shall be certified accurate by the organization.
The organization may not subcontract the certification
function. This certification is intended to be the organization's
verification that the information in the PQR is a true
record of the variables that were used during the welding
of the test coupon and that the resulting tensile, bend, or
macro (as required)