Hello
use Power Query to read your data.
Then use function Table.Pivot and Text.Combine to get desired result. Here the M-Code
let
Source= Excel.CurrentWorkbook(){[Name="tblData"]}[Content],
PivotColumn = Table.Pivot(
Source,
List.Distinct(
Source[Month]),
"Month",
"Sector",
each Text.Combine(_, ", ")
)
in
PivotColumn
Hope it helps
Query it