Hi,
This M code in Power Query works
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
SplitTable = Table.SplitAt(Source,2),
Headings = List.Transform(Table.ToColumns(Table.FromRows(List.Transform(Table.ToRows(SplitTable{0}), each Table.FillDown(Table.FromColumns({_},{"Value"}),{"Value"})[Value]))), each Text.Combine(_,"/")),
Custom1 = Table.FromColumns(Table.ToColumns(SplitTable{1}),Headings),
#"Added Index" = Table.AddIndexColumn(Custom1, "Index", 1, 1, Int64.Type),
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Added Index", {"Index"}, "Attribute", "Value"),
#"Split Column by Delimiter" = Table.SplitColumn(#"Unpivoted Other Columns", "Attribute", Splitter.SplitTextByDelimiter("/", QuoteStyle.Csv), {"Project", "Test"}),
#"Removed Columns" = Table.RemoveColumns(#"Split Column by Delimiter",{"Index"})
in
#"Removed Columns"
Hope this helps.