Solved How to transform this data?

The problem is that it is users who actually import the data as part of the daily operation of an application and they typically have no control over the format of the files received so you expect them to format the new file every day?
Objectively, OP didn't say users would have to do the parsing every day and OP didn't mention having a file with random stuff like MajP showed either.
 
The Excel method is pretty simple but it requires a strongly formatted source file. Access and VBA can overcome some of the lax formatting problems.
I made an observation which you seem to have taken as a personal criticism. It wasn't.
 
I made an observation which you seem to have taken as a personal criticism. It wasn't.
My posts were observations as well. Not meant to criticize your views, but rather let the reader know it is definitely OK to use Excel formulas and built-in functions. Please notice the:
(if one-off)
At the end.
 

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