I have a table on which simple select gives out put like below

I want to write a select statement to output like below

Can someone help me...
I have a table on which simple select gives out put like below

I want to write a select statement to output like below

Can someone help me...
Since you are basically rotating your current columns of Sale, Income and Profit into rows and then move the month values to columns, then you will want to first unpivot the current columns, then pivot the months.
Depending on your version of SQL Server there are a few ways that you can unpivot the data. You can use the UNPIVOT function or CROSS APPLY:
select month, type, value
from yourtable
cross apply
(
select 'Sale', sale union all
select 'Income', Income union all
select 'Profit', Profit
) c (type, value)
See SQL Fiddle with Demo. This will convert your current data into:
| MONTH | TYPE | VALUE |
|-------|--------|-------|
| Jan | Sale | 100 |
| Jan | Income | 50 |
| Jan | Profit | 10 |
| Feb | Sale | 20 |
| Feb | Income | 40 |
Then you can use the PIVOT function to convert the months into your column headers.
select type, Jan, Feb, Mar, Apr
from
(
select month, type, value
from yourtable
cross apply
(
select 'Sale', sale union all
select 'Income', Income union all
select 'Profit', Profit
) c (type, value)
) d
pivot
(
sum(value)
for month in (Jan, Feb, Mar, Apr)
) piv;
See SQL Fiddle with Demo.
if you have an unknown number of months, then you can use dynamic SQL:
DECLARE @cols AS NVARCHAR(MAX),
@query AS NVARCHAR(MAX)
select @cols = STUFF((SELECT distinct N',' + QUOTENAME(Month)
from yourtable
FOR XML PATH(''), TYPE
).value('.', 'NVARCHAR(MAX)')
,1,1,'')
set @query = N'SELECT type, ' + @cols + N'
from
(
select month, type, value
from yourtable
cross apply
(
select ''Sale'', sale union all
select ''Income'', Income union all
select ''Profit'', Profit
) c (type, value)
) x
pivot
(
sum(value)
for month in (' + @cols + N')
) p '
execute sp_executesql @query;
You Can Use UNPIVOT then PIVOT
THE BEST IS TO DO QUERY EMBEDED SQL
create DISTINCT COLUMS of months with STUFF function then
replace FOR oMonth IN ([January-2013], [February-2013], [March-2013], [April-2013])
here core query
SELECT
*
FROM
( SELECT
oMonth, value,col
from (
select DATENAME(month,oDate) + '-' + CAST(YEAR( oDate) as varchar) as oMonth, Sales ,Income,Profit
FROM SalesSource
)A
unpivot
(
value for col in ( Sales ,Income,Profit)
) u
) as sourceTable
PIVOT
(
sum( value)
FOR oMonth IN ([January-2013], [February-2013], [March-2013], [April-2013])
) AS PivotTable;