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Concatenate multiple header rows into single header row

I receive data from our clients that has multiple header rows. I need to concatenate these headers into one single row so that I can pivot this data. I know this can be done using a power query however would like the ability to use a formula. Have tried various formulas using COUNT, LOOKUP etc without success. Any help would be appreciated. Sample data attached. Regards, Matt.


  • Concatenate multiple header rows into one single header row.xlsx
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