declare @TB_SIZE_PROFILES_MAPPING table 
       (SPM_ID int, TAM_V_ACCOUNT_NAME varchar(10), SR_DESC varchar(10), [SPM_SIZE_DISTRO_PERCENT] int)
insert @TB_SIZE_PROFILES_MAPPING
select 1, 'CHINA', '14.5', 10
union all select 1, 'CHINA', 'M', 20
union all select 1, 'CHINA', 'L', 30
union all select 1, 'CHINA', 'XL', 40

SELECT SPM_ID,
       TAM_V_ACCOUNT_NAME,
       txtTotal,
       [14.5],
       [M],
       [L],
       [XL]
FROM
       (
       SELECT SPM_ID,
              TAM_V_ACCOUNT_NAME,
              SR_DESC,
              100 as txtTotal,
              SPM_SIZE_DISTRO_PERCENT
       FROM   @TB_SIZE_PROFILES_MAPPING
       --WHERE SPM_STATUS = 'A'
       ) as TB_SIZE_PROFILES_MAPPING 
PIVOT  ( sum(SPM_SIZE_DISTRO_PERCENT) FOR SR_DESC IN ([14.5],[M],[L],[XL]) 
       ) as PivotedTable

output:
SPM_ID      TAM_V_ACCOUNT_NAME txtTotal    14.5        M           L           XL
----------- ------------------ ----------- ----------- ----------- ----------- -----------
1           CHINA              100         10          20          30          40