How to break columns after certain colum to next row [closed]

I have specific requirement which is as follows.

Unit cl ml el
Ar    1 1  1
Br.   1 1. 1
Vr.   1 1. 1

.    Wo Fo hp
Ar.   1 1. 1
Br.   2 3. 3
Vr.   3 1. 1

I brought like this

Unit. Cl el ml wo Fo hp
Ar.   1.  1. 1 1. 1.  1
Br.   2.  2  2  3. 3. 1
Vr.   4.  5. 1. 2.  1. 1

I want to cut columns after ml and place them below after three rows. How I can approach to solve this using Java?

I have created a class which has following:

Public Class LeaveSummary{
    String unit;
    String elcount;
    String clcount;
    String mlcount;
    String wocount;
     ....
      Getters..
      Setters...
 
}
Class main {
Public void main(){
     count = 0;
     List<LeaveSummary> leavesummary = new arraylist<>;
    ....
    For ( leaves leave : leaves){
    
       ......
       If(leave.getLeavetype(). equal() = 'el'){
    
    leaveSummary.setelcount(count +1);
     }
      Same if logic to add count others variables... 
    }
    Logic to write list to excel...
}