Source Format:                    
Source table:    source_tbl1                
column:    
  mnth  Key     a       b       c        <- column names
    01    x    xa01    xb01    xc01       <- values
    02    x    xa02    xb02    xc02
    03    x    xa03    xb03    xc03
    01    y    ya01    yb01    yc01
    02    y    ya02    yb02    yc02
    03    y    ya03    yb03    yc03
    01    z    za01    zb01    zc01
    02    z    za02    zb02    zc02
    03    z    za03    zb03    zc03

Target Format:                            
Target table:    target_tbl1                
Column:    
    Key  a01      a02    a03      b01    b02      b03     c01     c02    c03   <- column name
    x    xa01    xa02    xa03    xb01    xb02    xb03    xc01    xc02    xc03   <- values
    y    ya01    ya02    ya03    yb01    yb02    yb03    yc01    yc02    yc03
    z    za01    za02    za03    zb01    zb02    zb03    zc01    zc02    zc03

select [Key]
,a01=min(case when mnth=1 then a end)
,a02=min(case when mnth=2 then a end)
,a03=min(case when mnth=3 then a end)
,b01=min(case when mnth=1 then b end)
,b02=min(case when mnth=2 then b end)
,b03=min(case when mnth=3 then b end)
,c01=min(case when mnth=1 then c end)
,c02=min(case when mnth=2 then c end)
,c03=min(case when mnth=3 then c end)
from source_tbl1 
group by [Key]
order by [Key]

create procedure transpose_col_to_row   ( IN @p_source_table_name     VARCHAR(50)   DEFAULT NULL,
                                               IN @p_source_key_column     VARCHAR(30)   DEFAULT NULL,
                                               IN @p_column_to_spread      LONG VARCHAR  DEFAULT NULL,
                                               IN @p_lookup_month_column   VARCHAR(30)   DEFAULT NULL,
                                               IN @p_opening_month         INT           DEFAULT NULL,
                                               IN @p_closing_month         INT           DEFAULT NULL,
                                               IN @p_target_table_name     VARCHAR(50)   DEFAULT NULL )
begin
--
  declare @li_month_start        int         ;  -- Local integer to hold Starting month
  declare @lv_concat_column      long varchar;  -- Local string to store concatenated column names
  declare @lv_concat_query       long varchar;  -- Local string to store select query with concatenated columns
  declare @lv_concat_value       long varchar;  -- Local string to store concatenated columns data
  declare @lv_cursor_query       long varchar;  -- Local string to store select query of distinct key values
  declare @lv_key_column_value   long varchar;  -- Local string to store hold distinct key column value(s)
  declare @lv_insert_query       long varchar;  -- Local string to store insert query to populate the target table
  declare @lv_data_value         text        ;  -- Local string to store 1 complete row values to insert
--
-- Replace the , in the p_column_to_spread with concatenation operator separated by comma
-- and build the cursor query based on the distinct key values
--
  set    @lv_concat_column = replace(@p_column_to_spread, ',' ,'||'',''||') ;
--
  set    @lv_cursor_query = ' select  distinct ' || @p_source_key_column
                         || ' from   ' || @p_source_table_name
                         || ' where   convert(int,' || @p_lookup_month_column
                         || ')between ' || @p_opening_month || ' and ' || @p_closing_month ;
--
-- Declare cursor with the built cursor query select statement
--
  declare @cur_distinct_key cursor using @lv_cursor_query ;
  open    @cur_distinct_key ;
  fetch   @cur_distinct_key into @lv_key_column_value ;
  while  @@sqlstatus = 0 -- Until successful data fetch
  loop
  --
    set   @li_month_start  = @p_opening_month ; -- Initialize the opening month for every distinct key value
    while @li_month_start <= @p_closing_month ; -- Loop till  the closing month for every distinct key value
    --
    loop
    --
    -- Build the concat query to select the key value's data for a specific month
    --
      set @lv_concat_query = ' select ' || @lv_concat_column
                          || ' from   ' || @p_source_table_name
                          || ' where  convert(int,' || @p_lookup_month_column || ')=' || @li_month_start
                          || ' and    ' || @p_source_key_column || '=''' || @lv_key_column_value || '''' ;
    --
      declare @cur_column_data cursor using @lv_concat_query ;
      open    @cur_column_data ;
      fetch   @cur_column_data into @lv_concat_value ;
    --
      while  @@sqlstatus = 0
      loop
        set     @lv_data_value = @lv_data_value || ',' || @lv_concat_value ;
        fetch   @cur_column_data into @lv_concat_value ;
      end loop;
    --
      close   @cur_column_data ;
      deallocate @cur_column_data ;
    --
      set @li_month_start = @li_month_start+1 ; -- Increment the month value to fetch the next month data for the key value
    --
    end loop ;
  --
  -- Prepare the insert statement to populate the target table with the data of a distinct key value
  --
    set @lv_insert_query = ' insert into ' || @p_target_table_name || ' values ( '''
                         || @lv_key_column_value || ''',' || substr(@lv_data_value,2) || ')' ;
  --
    execute (@lv_insert_query) ;
    set @lv_data_value = '' ;
  --
    fetch   @cur_distinct_key into @lv_key_column_value ;
  --
  end loop ;
--
  close   @cur_distinct_key ;
  deallocate @cur_distinct_key ;
--
  commit ;
--
end ;