Oracle 21c

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create table your_table (name, ratio) as
select 'S', 3 from dual
union all
select 'M', 2 from dual;
2 rows affected

with rcte (name, ratio, lvl) as (
  select name, ratio, 1
  from your_table
  union all
  select name, ratio, lvl + 1
  from rcte
  where lvl < ratio
)
select name, ratio
from rcte
-- order by 'name desc' to get same order shown in question
order by name desc, ratio


NAME
RATIO


S
3

S
3

S
3

M
2

M
2


with rcte (name, ratio, lvl) as (
  select name, ratio, 1
  from your_table
  union all
  select name, ratio, lvl + 1
  from rcte
  where lvl < ratio
)
select name, ratio, lvl,
  -- order by 'name desc' to get same order shown in question
  row_number() over (order by name desc, ratio, lvl) as rn
from rcte
order by rn


NAME
RATIO
LVL
RN


S
3
1
1

S
3
2
2

S
3
3
3

M
2
1
4

M
2
2
5


with rcte (name, ratio, lvl) as (
  select name, ratio, 1
  from your_table
  union all
  select name, ratio, lvl + 1
  from rcte
  where lvl < ratio
)
select name, ratio,
  chr(64 + row_number() over (order by name desc, ratio, lvl)) as grp
from rcte
order by grp


NAME
RATIO
GRP


S
3
A

S
3
B

S
3
C

M
2
D

M
2
E