The Excel table below has a nonstandard format – every 3 rows correspond to one record and under each row title, every 3 rows correspond to one column, as shown below:

Task: Organize the table as a standard one by combining cell values of every 3 rows under each column into one cell and delimit them with spaces. Below is the expected result:

Enter the following formula in SPL XLL:

=spl("=E@2p(E@2p(?).(~.group((#-1)\3).(~.select(~).concat(""""))))",A2:E10)

E@2p transposes the table. group() groups rows; # is the row number.

Source:https://www.reddit.com/r/excel/comments/1cfwjty/combine_3_rows_into_a_single_row_but_keep_the/