您可以这样做:

for key, grp in df.groupby('company_id'):
    records.append({
        "company_id": key,
        "company_name": grp.company_name.iloc[0],
        "income": {
            row.income_type: row.income_amt for row in grp.itertuples()
        }})

那给你:

[{'company_id': 1,
  'company_name': 'Foobar Inc',
  'income': {'royalties': 5000000}},
 {'company_id': 2,
  'company_name': 'ACME Corp',
  'income': {'rent': 1000000, 'sales': 3000000}}]