let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    removed = Table.SelectColumns(Source,{"Дата и время", "Статус", "Товар", "Статус получения", "Отзыв"}),
    positions = List.PositionOf(removed[Статус], true, Occurrence.All, each _ <> null),
    maxx = Table.RowCount(Source),
    columns = List.Buffer(Table.ColumnNames(removed)), 
    functions = 
        [Дата и время = (x) => [a = List.RemoveNulls(x), b = [Дата = Date.From(x{0}), Время = Time.From(x{1})]][b],
        Статус = (x) => [Статус = List.RemoveNulls(x){0}],
        Статус получения = (x) => [Статус получения = List.RemoveNulls(x){0}],
        Товар = (x) => [a = List.RemoveNulls(x), b = [Товар = x{0}, Артикул = x{1}]][b],
        Отзыв = (x) =>
            [a = List.RemoveNulls(x), 
            b = Record.FromTable(Table.FromRows(List.Transform(a, (w) => Text.Split(w, ":")), {"Name", "Value"}))][b]],
    f = (x) => List.Transform(columns, (w) => [c = Table.Column(x, w), r = Record.FieldOrDefault(functions, w)(c)][r]),
    g = 
        List.Generate(
            () => [i = 0, offset = positions{0}, count = (positions{1}? ?? maxx) - offset, t = Table.Range(removed, offset, count)],
            (x) => positions{x[i]}? <> null, 
            (x) => [i = x[i] + 1, offset = positions{i}, count = (positions{i + 1}? ?? maxx) - offset, t = Table.Range(removed, offset, count )],
            (x) => Record.Combine(f(x[t]))
        ),
    z = Table.FromRecords(g, List.Distinct(List.Combine(List.Transform(g, Record.FieldNames))), MissingField.UseNull)
in
    z

let
    fr = Excel.Workbook(File.Contents(C:\ Путь к файлу с именем \2023-11-14 пример.xlsx)),
    a = fr{[Kind = "Sheet" , Item = "исходн"]}[Data],
    a1 = Table.PromoteHeaders(Table.SelectColumns(a, List.Skip(Table.ColumnNames(a)))),
    nm = Table.ColumnNames(a1),
    nmn = {"Дата","Время"}&List.InsertRange(List.Skip(List.RemoveRange(nm,4)), 2, {"Артикул"}),
    nmn1 = nmn&{"Достоинства","Недостатки","Комментарий"},
    f = (x)=>[  z0 = List.Transform(Table.ToColumns(x), (y)=>List.RemoveNulls(y)),
                z1 = List.Combine(List.Transform({0,1,2,3,5,6,7,8},(y)=>z0{y})),
                z2 = List.Zip(List.Transform(z0{4}, (x)=>Text.Split(x,": "))),
                z3 = Record.FromList(z1,nmn)& Record.FromList(z2{1},z2{0}) ] [z3],
                 
    a2 = Table.Group(a1, nm{5}, {"new", (x)=>f(x)}, GroupKind.Local, (s,c)=> Number.From(c<>null)),
    a3 = Table.FromRecords(a2[new], nmn1, MissingField.UseNull),
    a4 = Table.TransformColumns(a3, {"Время", (x)=> DateTime.Time(x)})
in
    a4