Power Query M code
let
Source = YourTable,
Grouped = Table.Group(Source, {"GroupColumn"}, {{"CombinedValues", each Text.Combine([ValueColumn], ", "), type text}})
in
Grouped
Groups rows and concatenates a column's values from each group into one comma-separated text value.
let
Source = YourTable,
Grouped = Table.Group(Source, {"GroupColumn"}, {{"CombinedValues", each Text.Combine([ValueColumn], ", "), type text}})
in
Grouped
ValueColumn must already be text; wrap it in Text.From(_) inside Text.Combine if it's numeric.
Browse all 145 snippets in the Power Query M Code Snippets, or search the library for something similar to Combine Rows into One Cell (Comma-Separated List).