Shell Programming and Scripting

X	L1	5
Y	L1	10
Z	L1	15
X	L2	20
Y	L2	12
Z	L2	15
X	L3	100
Y	L3	
Z	L3	300

ID	L1	L2	L3
X	5	10	15
Y	20	12	15
Z	100	Null	300

nawk -v w=10 '{a[$1]=($1 in a)?a[$1] OFS sprintf("%-*s",w,$3):sprintf("%-*s",w,$3);h[$2]}END{for(i in h) printf("\t%-*s", w,i);print "";for(i in a) print i,a[i]}' OFS='\t'

awk     '       {LN[$1]; HD[$2]; MX[$1,$2]=$3}
         END    {               printf "%10s", "ID"; for (i in HD) printf "%10s", i; print "";
                 for (j in LN) {printf "%10s",j;     for (i in HD) printf "%10s", MX[j,i]?MX[j,i]:"NULL"; print ""}
                }
        ' file
        ID        L1        L2        L3
         X         5        20       100
         Y        10        12      NULL
         Z        15        15       300

X	L1	5
Y	L1	10
Z	L1	15
X	L2	20
Y	L2	
Z	L2	15
X	L3	0
Y	L3	0
Z	L3	300