Hi @Chaitanya Kadam,
Here I am using calculated column formulas. Hope it will be helpful for you.
For Present column, please try this formula:
=IF([Category]="Working", "true", "false")
For Absent column, please try this formula:
=IF([Category]="Not working", "true", "false")
Here is the result in my test:
If the answer is helpful, please click "Accept Answer" and kindly upvote it. If you have extra questions about this answer, please click "Comment".
Note: Please follow the steps in our documentation to enable e-mail notifications if you want to receive the related email notification for this thread.