You need some transformation in Power Query Editor to apply to achieve the required output. Here below is the code from Advanced Editor-
let
Source = Excel.Workbook(File.Contents("C:\Users\Khademur Rabbani\Downloads\INDEX MATCH(OK,YES).xlsx"), null, true),
REPORT_Sheet = Source{[Item="REPORT",Kind="Sheet"]}[Data],
#"Promoted Headers" = Table.PromoteHeaders(REPORT_Sheet, [PromoteAllScalars=true]),
#"Removed Blank Rows" = Table.SelectRows(#"Promoted Headers", each not List.IsEmpty(List.RemoveMatchingItems(Record.FieldValues(_), {"", null}))),
#"Removed Columns" = Table.RemoveColumns(#"Removed Blank Rows",{"REPORT.CONCATENATE", "DATA.CONCATENATE", "STATUS", "FRUIT LIST_1", "AREA CODE_2", "LANGUAGE_3", "SALES CODE_4"}),
#"Changed Type" = Table.TransformColumnTypes(#"Removed Columns",{{"FRUIT LIST", type text}, {"AREA CODE", type text}, {"LANGUAGE", type text}, {"SALES CODE", type text}}),
#"Added Index" = Table.AddIndexColumn(#"Changed Type", "Index", 1, 1, Int64.Type),
#"Reordered Columns" = Table.ReorderColumns(#"Added Index",{"Index", "FRUIT LIST", "AREA CODE", "LANGUAGE", "SALES CODE"}),
#"Merged Queries" = Table.NestedJoin(#"Reordered Columns", {"FRUIT LIST"}, #"DATA (2)", {"FRUIT LIST"}, "DATA (2)", JoinKind.LeftOuter),
#"Added Custom" = Table.AddColumn(#"Merged Queries", "Custom", each [#"DATA (2)"][FRUIT LIST]),
#"Added Custom1" = Table.AddColumn(#"Added Custom", "Custom.1", each List.Max([Custom])),
#"Merged Queries1" = Table.NestedJoin(#"Added Custom1", {"FRUIT LIST", "AREA CODE"}, #"DATA (2)", {"FRUIT LIST", "AREA CODE"}, "DATA (2).1", JoinKind.LeftOuter),
#"Added Custom2" = Table.AddColumn(#"Merged Queries1", "Custom.2", each [#"DATA (2).1"][AREA CODE]),
#"Added Custom3" = Table.AddColumn(#"Added Custom2", "Custom.3", each List.Max([Custom.2])),
#"Merged Queries2" = Table.NestedJoin(#"Added Custom3", {"FRUIT LIST", "LANGUAGE"}, #"DATA (2)", {"FRUIT LIST", "LANGUAGE"}, "DATA (2).2", JoinKind.LeftOuter),
#"Added Custom4" = Table.AddColumn(#"Merged Queries2", "Custom.4", each [#"DATA (2).2"][LANGUAGE]),
#"Added Custom5" = Table.AddColumn(#"Added Custom4", "Custom.5", each List.Max([Custom.4])),
#"Merged Queries3" = Table.NestedJoin(#"Added Custom5", {"FRUIT LIST", "SALES CODE"}, #"DATA (2)", {"FRUIT LIST", "SALES CODE"}, "DATA (2).3", JoinKind.LeftOuter),
#"Added Custom6" = Table.AddColumn(#"Merged Queries3", "Custom.6", each [#"DATA (2).3"][SALES CODE]),
#"Added Custom7" = Table.AddColumn(#"Added Custom6", "Custom.7", each List.Max([Custom.6])),
#"Removed Columns1" = Table.RemoveColumns(#"Added Custom7",{"DATA (2)", "Custom", "DATA (2).1", "Custom.2", "DATA (2).2", "Custom.4", "DATA (2).3", "Custom.6"}),
#"Renamed Columns" = Table.RenameColumns(#"Removed Columns1",{{"Custom.1", "FRUIT LIST 1"}, {"Custom.3", "AREA CODE 2"}, {"Custom.5", "LANGUAGE 3"}, {"Custom.7", "SALES CODE 4"}}),
#"Added Custom8" = Table.AddColumn(#"Renamed Columns", "STATUS", each if
[FRUIT LIST 1] <> null
and [AREA CODE 2] <> null
and [LANGUAGE 3] <> null
and [SALES CODE 4] <> null then "NO ERROR"
else "ERROR"),
#"Reordered Columns1" = Table.ReorderColumns(#"Added Custom8",{"Index", "FRUIT LIST", "AREA CODE", "LANGUAGE", "SALES CODE", "STATUS", "FRUIT LIST 1", "AREA CODE 2", "LANGUAGE 3", "SALES CODE 4"}),
#"Added Custom9" = Table.AddColumn(#"Reordered Columns1", "FRUIT_LIST_1", each if [FRUIT LIST 1] = null then "ERROR" else "NO ERROR"),
#"Added Custom10" = Table.AddColumn(#"Added Custom9", "AREA_CODE_2", each if [AREA CODE 2] = null then "ERROR" else "NO ERROR"),
#"Added Custom11" = Table.AddColumn(#"Added Custom10", "LANGUAGE_3", each if [LANGUAGE 3] = null then "ERROR" else "NO ERROR"),
#"Added Custom12" = Table.AddColumn(#"Added Custom11", "SALES_CODE_4", each if [SALES CODE 4] = null then "ERROR" else "NO ERROR"),
#"Removed Columns2" = Table.RemoveColumns(#"Added Custom12",{"FRUIT LIST 1", "AREA CODE 2", "LANGUAGE 3", "SALES CODE 4"})
in
#"Removed Columns2"
Here is the output-
As the code/steps are huge, please find the report file from this Link. Please check Transformation for table REPORT (2) and DATA (2)