let
    ColName= Table.ToList(Excel.CurrentWorkbook(){[Name="col"]}[Content]),
    Таблица = Excel.CurrentWorkbook(){[Name="таб"]}[Content],
    Combine = Table.AddColumn(Таблица, "Combine", each Text.Combine({[a], [b]}, ""), type text)
in
    Combine

Доход:=CALCULATE( SUM( PL[Сумма] ); FILTER( 'PL'; 'PL'[Тип] = "Доход" ) )

Доход:=CALCULATE( SUM( PL[Сумма] ); 'PL'[Тип] = "Доход" )

let
    Продукты = {"Продукт1", "Продукт2","Продукт3"},
    таблица= Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    ListGen = 
    Table.AddColumn(таблица, "Тест", (rec)=>
         Table.FromRecords(
                            List.Generate(()=>
                                              [i=0 
                                               , доход=try Record.Field(rec,"Доход"&Продукты{i}) otherwise 0
                                               , расход=try Record.Field(rec,"Расход"&Продукты{i}) otherwise 0
                                              ]
                                             , each [i]<List.Count(Продукты)
                                             , each [ 
                                                      i=[i]+1
                                                    , доход=try Record.Field(rec,"Доход"&Продукты{i}) otherwise 0
                                                    , расход= try Record.Field(rec,"Расход"&Продукты{i}) otherwise 0
                                                    ]
                                             , each [Прод = Продукты{[i]}
                                                     ,#"Доход-Расход"=[доход]-[расход]
                                                     ,#"Расход/Доход"=[расход]/[доход]
                                                     ]
                                          ) 
                          ))
in
    ListGen

let
    Источник = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    group = Table.Group(Источник, {"Ключ"}, {{"Продукт1", each List.Sum([Продукт1]), type number}, {"Продукт2", each List.Sum([Продукт2]), type number}, {"Продукт3", each List.Sum([Продукт2]), type number}})
in
    group

List.Sum({0,[Сумма1]}) * List.Sum({0,[Сумма2]}) 
List.Sum({0,[Сумма2]}) / List.Sum({0,[Сумма1]}) 

Number.Power([Сумма1], [Сумма2])

Text.Start([Ключ1], [Сумма2])