Characteristics to key figures - Not the usual case

Hi Experts,

I have a reporting requirement where two characteristics involve. Characteristic Name as Columns and Below this column I need A,B,C,D values to appear. A,B,C are dummy values but in reality it contains Chars.

Report currently appear as below:

Result to appear as

What is the best possible approach i need to take in order to achieve this reporting requirement?

Thank you.

Regards

Las.