MySQL 8.0

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CREATE TABLE your_table (
  or_id   INT,
  emp_id  INT,
  cs      VARCHAR(32),
  val     DECIMAL(8,4)
)
INSERT INTO
  your_table
VALUES
(100, 	1, 	'x', 	3.4), 
(100, 	1, 	'x', 	4.5), 
(100, 	1, 	'y', 	5), 
(100, 	1, 	'y', 	6), 
(200, 	2, 	'a', 	12), 
(200, 	2, 	'b', 	11), 
(200, 	2, 	'c', 	14)

Records: 7  Duplicates: 0  Warnings: 0


WITH
  sorted AS
(
  SELECT
    or_id,
    emp_id,
    cs,
    ROW_NUMBER() OVER (PARTITION BY or_id, emp_id ORDER BY cs) AS ordinal
  FROM
    your_table
  GROUP BY
    or_id,
    emp_id,
    cs
)
SELECT
  or_id,
  emp_id,
  MAX(CASE WHEN ordinal = 1 THEN cs END) AS cs1,
  MAX(CASE WHEN ordinal = 2 THEN cs END) AS cs2,
  MAX(CASE WHEN ordinal = 3 THEN cs END) AS cs3
FROM
  sorted
GROUP BY
  or_id,
  emp_id


or_id
emp_id
cs1
cs2
cs3


100
1
x
y
null

200
2
a
b
c