Urgent Help - Power Query - Data Transformation

Hi jaineshp 

You will need to shape your data so the two headers are parallel in two separate columns. You can do that by accessing  the first and second row before promoting the  headers and use the combination of the two as the new column names. Unpivot your data after then split the attribute into two separate columns.

let
    Source = Excel.Workbook(File.Contents("D:\testdata.xlsx"), null, true),
    Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
    #"Automatically Renamed Columns" = 
        let 
            tbl = Sheet1_Sheet,
            header1 = Record.ToList(Sheet1_Sheet{0}),
            header2 = Record.ToList(Sheet1_Sheet{1}),
            zipped = List.Zip({header1, header2}),
            combined = List.Transform(
                zipped,
                //each (if _{0} = null then _{1} else _{0}) & "__" & _{1}
                //each (if _{0} = null then _{1} & "" else _{0}) & "__" & _{1}
                each (if _{0} = null then "" else _{0}) & "__" & _{1}
            ),  

            OriginalColumns = Table.ColumnNames(tbl),
            renamevalues = List.Zip({OriginalColumns,combined }),
            renamed = Table.RenameColumns(tbl, renamevalues)
        in
            renamed,
    #"Removed Top Rows" = Table.Skip(#"Automatically Renamed Columns",2),
    #"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Removed Top Rows", {"__Type", "__Qty", "__USD"}, "Attribute", "Value"),
    #"Renamed Columns" = Table.RenameColumns(#"Unpivoted Other Columns",{{"__Type", "Type"}, {"__Qty", "Qty"}, {"__USD", "USD"}}),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Renamed Columns", "Attribute", Splitter.SplitTextByDelimiter("__", QuoteStyle.Csv), {"Attribute.1", "Attribute.2"}),
    #"Renamed Columns1" = Table.RenameColumns(#"Split Column by Delimiter",{{"Attribute.1", "Month"}, {"Attribute.2", "Category"}}),
    #"Added Custom" = Table.AddColumn(#"Renamed Columns1", "Month Sort", each Date.Month(Date.From([Month] & "1, 2025"))),
    #"Changed Type" = Table.TransformColumnTypes(#"Added Custom",{{"Value", Int64.Type}, {"Month Sort", Int64.Type}, {"Type", type text}, {"Qty", type text}, {"USD", type text}})
in
    #"Changed Type"

Please see the attached sample pbix.