I have a csv with following structure:

And I need the output csv as follows:
That means taking the faetures from each column and put it in the single row.
I am using php office to fetch and write the csv. I have written the following:
if ( false === $handle = fopen('../../../3b.csv', 'r') )
throw new Exception('File open failed.');
$headers = fgetcsv($handle);
$row = '';
$row = array();
$data = '';
$data = array();
while ( false !== $fields = fgetcsv($handle) ) {
$fields = array_combine($headers, $fields);
foreach($fields as $key=>$value){
if($key!='sku'){
if($value==''){
continue;
}
}
$row[$key] = $value;
}
if(sizeof($row)==1){
unset($row['sku']);
}
$row = array_filter( $row );
$data[] = $row;
}
$data = array_filter($data);
$use_keys = ['sku','AC Rating','color','Feature','Finish','Grade','Installation Location','Installation Method','Plank Style','Size','Specie','Tile Format','Warranty','Wear Layer','Width','LifeStyle',
'Material','Style','Thickness','Appearance','PEIRating','ProtectionRating'];
foreach($data as $key=>$value){
$new_arr = [];
foreach($use_keys as $apk_item) {
$new_value = '';
if (isset($data[$key][$apk_item])) {
$new_value = str_replace(",","|",$data[$key][$apk_item]);
}
$new_arr[$apk_item] = $new_value;
}
$data[$key] = $new_arr;
}
$data = array_filter($data, 'array_filter');
$final_array = array();
foreach ($data as $features) {
$product = array('feature' => '');
foreach ($features as $key => $feature) {
if ($key == 'sku') {
$product['sku'] = $feature;
}
else {
if($feature!=''){
$product['feature'] .= $key;
$product['value'] .= $feature;
}
}
}
$final_array[] = $product;
}
$final_array = array_filter($final_array);
$table = '<table border="1" id="csvtable">
<thead><tr><th>sku</th><th>feature</th><th>value</th></tr></thead>
<tbody>';
foreach($final_array as $value){
$sku = $value["sku"];
$combinedfeature = explode(",", $value['feature']);
foreach($combinedfeature as $single){
$table .= '<tr><td width="20%">'.$sku.'</td><td width="40%">'.$single['feature'].'</td><td width="40%">'.$single['value'].'</td></tr>';
}
}
$table .= '</tbody></table>';
print_r($table);
It's giving wrong output. How can I do this? Anyone can help, please?
