Megre Cell in Power Query like Excel for the output Report

[farid.pq]

Dear Experts,


Will you please tell me that "Report Format 1" or "Report Format 2 " (if Report Format 1 is not possible) is possible by Power Query (from Excel)? Data Source is the result of Power Query from a large data set retrieved from Database.

My goal is to reach "Report Format 1". If "Report Format 1" is not possible, then is it possible "Report Format 2" by Excel Power Query? If possible how can reach there?

Thanks i n advance for your time.

N.B: I have attached the Excel file

Farid
Dhaka Bangladesh

[Bo_Ry]

Power Query not capable to Merge cell

Try

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or Pivot and show subtotal

or real merge cell by VBA

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[farid.pq]

Thank you so much for your great help