select	*
from	(
		select	Company_ID, Value, 
			col_no = row_number() over (partition by Company_ID order by Value)
		from	tbl
	) t
	pivot
	(
		max(Value)
		for	col_no in ([1], [2], [3])
	) p

--Creating Table

Create Table Ex
(Company_ID varchar(3),
 Value int)
 

--Inserting Sample Values
 
Insert Into Ex
Select 'S01', 1
Union ALL
Select 'S01', 2
Union ALL
Select 'S01', 3


--Dynamic Pivot

Declare @col varchar(max), @sql varchar(max)
Select @col = Coalesce(@col +', ','') + QUOTENAME(Value) From Ex
Set @sql = 'Select Company_Id, '+@col+' From Ex
			Pivot
			(max(Value) For Value In ('+@col+')) As pvt
			Order By Company_Id'
--Print @sql
Exec (@sql)