Problem description & analysis:
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:

Solution:
Enter the following formula in SPL XLL:
=spl("=E@2p(E@2p(?).(~.group((#-1)\3).(~.select(~).concat(""""))))",A2:E10)
As shown in the picture below:

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

For more information:
⭐️SPL download address: esProc Desktop Download

⭐️Plugin Installation Method: SPL XLL Installation and Configuration

⭐️References to other rich Excel operation cases: Desktop and Excel Data Processing Cases

⭐️YouTube FREE course: SPL Programming