SQL Server 2022

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CREATE TABLE dbo.company_account (company_id int NOT NULL);
INSERT INTO dbo.company_account (company_id)
SELECT value
FROM GENERATE_SERIES(1,10000);
10000 rows affected

DECLARE @company_ids table (id bigint);

INSERT INTO @company_ids (id)
SELECT sq.company_id
FROM (SELECT ca.company_id
      FROM company_account ca
      ORDER BY ca.company_id DESC
      OFFSET 0 ROWS FETCH NEXT 5000 ROWS ONLY) sq;

SELECT TOP (10) *
FROM @company_ids;

id

10000

9999

9998

9997

9996

9995

9994

9993

9992

9991

DECLARE @company_ids table (id bigint);

INSERT INTO @company_ids (id)
SELECT ca.company_id
FROM company_account ca
ORDER BY ca.company_id DESC
OFFSET 0 ROWS FETCH NEXT 5000 ROWS ONLY;

SELECT TOP (10) *
FROM @company_ids;

id

10000

9999

9998

9997

9996

9995

9994

9993

9992

9991