Power Query
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(Source, {"No."}, "Attribute", "Value"),
#"Removed Columns" = Table.RemoveColumns(#"Unpivoted Other Columns",{"Attribute"}),
#"Grouped Rows" = Table.Group(#"Removed Columns", {"No."}, {{"Count", each _, type table [#"No."=number, Value=text]}}),
#"Added Custom" = Table.AddColumn(#"Grouped Rows", "Custom", each Table.AddIndexColumn([Count],"Index",1,1)),
#"Removed Other Columns" = Table.SelectColumns(#"Added Custom",{"Custom"}),
#"Expanded Custom" = Table.ExpandTableColumn(#"Removed Other Columns", "Custom", {"No.", "Value", "Index"}, {"No.", "Value", "Index"}),
#"Pivoted Column" = Table.Pivot(Table.TransformColumnTypes(#"Expanded Custom", {{"Index", type text}}, "en-US"), List.Distinct(Table.TransformColumnTypes(#"Expanded Custom", {{"Index", type text}}, "en-US")[Index]), "Index", "Value")
in
#"Pivoted Column"