Вы можете использовать условное агрегирование:
select Cat, Dept,
sum(case when Period = 'LW' then New else 0 end) as [Net LW],
sum(case when Period = 'LY' then New else 0 end) as [Net LY],
sum(case when Period = 'LW' then Gross else 0 end) as [Gross LW],
sum(case when Period = 'LY' then Gross else 0 end) as [Gross LY],
sum(case when Period = 'LW' then Profit else 0 end) as [Profit LW],
sum(case when Period = 'LY' then Profit else 0 end) as [Profit LY],
sum(case when Period = 'LW' then Units else 0 end) as [Units LW],
sum(case when Period = 'LY' then Units else 0 end) as [Units LY]
from table t
group by Cat, Dept;