This is a simple Unpivot exercise in Power Query. See attached file and here is the Mcode created from the steps
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(Source, {"Col 1 "}, "Attribute", "Value"),
#"Removed Columns" = Table.RemoveColumns(#"Unpivoted Other Columns",{"Attribute"})
in
#"Removed Columns"
Review PQ
In the attached file
Click on any cell in the new table
On the Data Tab, click on Queries & Connections
In the right window, double click to open Query
Review PQ steps
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