Pivot or Unpivot?

Hi Anonymous 
Sorry for the late response.
Please do folow the mentioned points in detail to resolve your issue.

1. Load your data into Power Query.
2. Add an Index Column (Add Column → Index → From 1).
3. Add a custom column called Is_Date with this formula:
   = if Text.Contains([Qtr_Year], "Q") then "Yes" else "No"
4. Filter rows where Is_Date = Yes → keep this as Table_Qtr.
5. Filter rows where Is_Date = No → keep this as Table_Ctgy.
6. In both tables, keep the Index column.
7. In Table_Qtr, rename Qtr_Year to Qtr_Year.
8. In Table_Ctgy, rename Qtr_Year to Ctgy.
9. Merge Table_Qtr with Table_Ctgy on Index using Inner Join.
10. Expand the merged column and select only Ctgy.
11. Remove Index and Is_Date columns.
12. Final output will have columns: Code, Grp, Name, Qtr_Year, Ctgy.

If the above information is helpful, please give us Kudos and mark the response as Accepted as solution.
Best Regards,
Community Support Team _ C Srikanth.