Another Power Query offering:
NewTable:
let
Source = Excel.CurrentWorkbook(){[Name="Table3"]}[Content],
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(Source, {"Column1"}, "Attribute", "Value"),
#"Reordered Columns" = Table.ReorderColumns(#"Unpivoted Other Columns",{"Attribute", "Column1", "Value"}),
#"Grouped Rows" = Table.Group(#"Reordered Columns", {"Attribute"}, {{"Count", each _, type table [Attribute=text, Column1=text, Value=number]}}),
#"Invoked Custom Function" = Table.AddColumn(#"Grouped Rows", "fnmyTbl", each fnmyTbl([Count])),
#"Removed Columns" = Table.RemoveColumns(#"Invoked Custom Function",{"Count"}),
AddedCustom = Table.AddColumn(#"Removed Columns", "ColmCount", each Table.ColumnCount([fnmyTbl])),
Max = List.Max(AddedCustom[ColmCount]),
Names = List.Transform({1..Max},each "M." & Text.From(_)),
#"Removed Columns1" = Table.RemoveColumns(AddedCustom,{"ColmCount"}),
#"Expanded fnmyTbl" = Table.ExpandTableColumn(#"Removed Columns1", "fnmyTbl",Names)
in
#"Expanded fnmyTbl"
fnmyTbl:
(tbl)=>
let
MergedColumns = Table.CombineColumns(Table.TransformColumnTypes(tbl, {{"Value", type text}}, "en-GB"),{"Column1", "Value"},Combiner.CombineTextByDelimiter("¬", QuoteStyle.None),"M"),
RemovedColumns = Table.RemoveColumns(MergedColumns,{"Attribute"}),
TransposedTable = Table.Transpose(RemovedColumns),
MergedColumns1 = Table.CombineColumns(TransposedTable,Table.ColumnNames(TransposedTable),Combiner.CombineTextByDelimiter("¬", QuoteStyle.None),"M"),
SplitColumnbyDelimiter = Table.SplitColumn(MergedColumns1, "M", Splitter.SplitTextByDelimiter("¬", QuoteStyle.Csv), Table.RowCount(MergedColumns)*2)
in
SplitColumnbyDelimiter
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