Converting Number column to binary and map the binary 1's based on position with other table/values

Hi Mahendran_C_S. Here's a full example using the sample data you provided. There are three separate queries (Numbers, toBinaryPositions, and Countries). For each query, you can create a Blank Query in the PQ Editor, name it as shown in the comment, and then paste the code for that query into the Advanced Editor.

// Numbers
let
    Source = #table(type table [Number=number], {{39}, {78}}),
    #"Added Index" = Table.AddIndexColumn(Source, "Index", 0, 1, Int64.Type),
    #"Added Custom" = Table.AddColumn(#"Added Index", "BinaryPositions", each toBinaryPositions([Number]), type list),
    #"Expanded Custom" = Table.ExpandListColumn(#"Added Custom", "BinaryPositions"),
    #"Merged Queries" = Table.NestedJoin(#"Expanded Custom", {"BinaryPositions"}, Countries, {"Number"}, "Countries", JoinKind.LeftOuter),
    #"Expanded Countries" = Table.ExpandTableColumn(#"Merged Queries", "Countries", {"Country Name"}, {"Country Name"}),
    #"Removed Columns" = Table.RemoveColumns(#"Expanded Countries",{"BinaryPositions"}),
    #"Grouped Rows" = Table.Group(#"Removed Columns", {"Index"}, {{"Number", each List.Max([Number]), type number}, {"Rows", each _, type table [Number=number, Index=number, Country Name=nullable text]}}),
    #"Added Custom1" = Table.AddColumn(#"Grouped Rows", "Country Names", each Text.Combine([Rows][Country Name], ",")),
    #"Removed Columns1" = Table.RemoveColumns(#"Added Custom1",{"Index", "Rows"})
in
    #"Removed Columns1"

// toBinaryPositions
let
    Source = (val) =>
let
    div = List.Generate(() => val, (x) => x >= 1, (x) => Number.RoundDown(x / 2)),
    mod = List.Transform(div, each Number.Mod(_, 2)),
    pos = List.Select(List.Positions(mod), each mod{_} = 1)
in
    List.Transform(pos, each _ + 1)
in
    Source

// Countries
let
    Source = #table(
    type table [Number=number, Country Name=text],
    {
        {1, "India"},
        {2, "Canada"},
        {3, "France"},
        {4, "USA"},
        {5, "UAE"},
        {6, "Singapore"},
        {7, "Malaysia"}
    }
)
in
    Source