cómo dividir las columnas en el resultado de la consulta en la base de datos Oracle

Usa un PIVOT y el ROW_NUMBER función analítica:

SQL Fiddle

Configuración del esquema de Oracle 11g R2 :

CREATE TABLE your_query_result (sal, cat, id, shop ) AS
SELECT 1900,   '34R5',   10,   'dense' FROM DUAL UNION ALL
SELECT 1900,   '34r5',   10,   'SVM' FROM DUAL UNION ALL
SELECT 1900,   '34r5',   10,   'bpo' FROM DUAL UNION ALL
SELECT 2345,   '3ER4',   11,   'kpo' FROM DUAL UNION ALL
SELECT 2345,   '3ER4',   11,   'infra' FROM DUAL UNION ALL
SELECT 12345,  '34F4',   12,   'const' FROM DUAL;

Consulta 1 :

SELECT sal,
       cat,
       id,
       "1_SHOP" AS shop_1,
       "2_SHOP" AS shop_2,
       "3_SHOP" AS shop_3
FROM   (
  SELECT r.*,
         ROW_NUMBER() OVER (
           PARTITION BY sal, cat, id
           ORDER BY shop
         ) AS rn
  FROM   (
    SELECT * FROM your_query_result
  ) r
)
PIVOT (
  MAX( shop ) AS shop
  FOR rn IN ( 1, 2, 3 )
)

Resultados :

|   SAL |  CAT | ID | SHOP_1 | SHOP_2 | SHOP_3 |
|-------|------|----|--------|--------|--------|
|  1900 | 34R5 | 10 |  dense | (null) | (null) |
|  1900 | 34r5 | 10 |    SVM |    bpo | (null) |
|  2345 | 3ER4 | 11 |  infra |    kpo | (null) |
| 12345 | 34F4 | 12 |  const | (null) | (null) |

Si desea que la primera y la segunda fila estén en la misma línea, simplemente cambie el CAT la columna debe estar en minúsculas antes de generar el ROW_NUMBER y PIVOT ing.