Oracle 21c

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.
create table t (U_id, month, offer,revenue) as
select   1, 'January', 'offer_1', 45 from dual union all
select   1, 'February', 'offer_2', 40 from dual union all
select   1, 'March', 'Offer_1',35  from dual union all
select   2, 'January', 'Offer_2', 40  from dual union all
select   2, 'February', 'offer_3', 40 from dual union all
select   2, 'March', 'offer_1', 50 from dual ;
6 rows affected

SELECT u_id,
       MAX(CASE WHEN month = 'January' THEN offer END) AS january_offer,
       MAX(CASE WHEN month = 'January' THEN revenue END) AS january_revenue,
       MAX(CASE WHEN month = 'February' THEN offer END) AS february_offer,
       MAX(CASE WHEN month = 'February' THEN revenue END) AS february_revenue,
       MAX(CASE WHEN month = 'March' THEN offer END) AS march_offer,
       MAX(CASE WHEN month = 'March' THEN revenue END) AS march_revenue
  FROM t
 GROUP BY u_id


U_ID
JANUARY_OFFER
JANUARY_REVENUE
FEBRUARY_OFFER
FEBRUARY_REVENUE
MARCH_OFFER
MARCH_REVENUE


1
offer_1
45
offer_2
40
Offer_1
35

2
Offer_2
40
offer_3
40
offer_1
50


SELECT u_id,
       MAX(DECODE (month , 'January', offer)) AS january_offer,
       MAX(DECODE (month , 'January', revenue)) AS january_revenue,
       MAX(DECODE (month , 'February', offer)) AS february_offer,
       MAX(DECODE (month , 'February', revenue)) AS february_revenue,
       MAX(DECODE (month , 'March', offer)) AS march_offer,
       MAX(DECODE (month , 'March', revenue)) AS march_revenue
  FROM t
 GROUP BY u_id


U_ID
JANUARY_OFFER
JANUARY_REVENUE
FEBRUARY_OFFER
FEBRUARY_REVENUE
MARCH_OFFER
MARCH_REVENUE


1
offer_1
45
offer_2
40
Offer_1
35

2
Offer_2
40
offer_3
40
offer_1
50