Modify the formula to combine the text values for each SizeQuantity1 value. After restructuring the data, you can return it to an Excel sheet. How to load the Power Query data into Microsoft Excel ...

You can enter data into a Microsoft Excel sheet or run a bit of M code in Microsoft Excel Power Query when you need to create a table.

Using Excel Power Query Combine Columns into Rows: Merge address data into a single column with line feed characters for better readability.