SQL Server 2014

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WITH Raw_Monthly( [Unique_ID], [Particulars], [18-Jan], [18-Feb], [18-Mar] ) as
(
 SELECT 1, 'Direct Cost'                , '3,393'  ,   '3,776',   '3,776' UNION ALL
 SELECT 1, 'Quarter'                    , 'Q3 FY18', 'Q3 FY18', 'Q3 FY18' UNION ALL
 SELECT 1, 'Revenue net Volume Discount', '4,409'  ,   '5,787',   '5,512' UNION ALL
 SELECT 2, 'Direct Cost'                ,  '25,022',  '39,178',  '34,143' UNION ALL
 SELECT 2, 'Quarter'                    , 'Q2 FY18', 'Q2 FY18', 'Q2 FY18' UNION ALL
 SELECT 2, 'Revenue net Volume Discount',  '28,730',  '45,507', '38,247' 
)
 SELECT [Unique_ID], [FinancialMonth], 
        MAX(CASE WHEN [Particulars]='Quarter' THEN [FinancialValues] END) AS [Quarter],
        MAX(CASE WHEN [Particulars]='Direct Cost' THEN [FinancialValues] END) AS [DirectCost],
        MAX(CASE WHEN [Particulars]='Revenue net Volume Discount' THEN [FinancialValues] 
        END) AS [Revenue net Volume Discount]
   FROM Raw_Monthly
UNPIVOT  
   (
    [FinancialValues] FOR [FinancialMonth] IN (  [18-Jan] ,[18-Feb] ,[18-Mar] ) 
   ) AS unpvt
  GROUP BY [Unique_ID], [FinancialMonth]
  ORDER BY [Unique_ID], 
           CONVERT(date, REVERSE(SUBSTRING(REVERSE([FinancialMonth]),1,3))+
                   ' 20'+  SUBSTRING(REPLACE([FinancialMonth],'-',''),1,2) , 13)

Unique_ID	FinancialMonth	Quarter	DirectCost	Revenue net Volume Discount
1	18-Jan	Q3 FY18	3,393	4,409
1	18-Feb	Q3 FY18	3,776	5,787
1	18-Mar	Q3 FY18	3,776	5,512
2	18-Jan	Q2 FY18	25,022	28,730
2	18-Feb	Q2 FY18	39,178	45,507
2	18-Mar	Q2 FY18	34,143	38,247

Warning: Null value is eliminated by an aggregate or other SET operation.