Since you want to pivot multiple columns of data, I would first suggest unpivoting the result, score and grade columns so you don't have multiple columns but you will have multiple rows.
Depending on your version of SQL Server you can use the UNPIVOT function or CROSS APPLY. The syntax to unpivot the data will be similar to:
select ratio, col, value
from GRAND_TOTALS
cross apply
(
select 'result', cast(result as varchar(10)) union all
select 'score', cast(score as varchar(10)) union all
select 'grade', grade
) c(col, value)
See SQL Fiddle with Demo. Once the data has been unpivoted, then you can apply the PIVOT function:
select ratio = col,
[current ratio], [gearing ratio], [performance ratio], total
from
(
select ratio, col, value
from GRAND_TOTALS
cross apply
(
select 'result', cast(result as varchar(10)) union all
select 'score', cast(score as varchar(10)) union all
select 'grade', grade
) c(col, value)
) d
pivot
(
max(value)
for ratio in ([current ratio], [gearing ratio], [performance ratio], total)
) piv;
See SQL Fiddle with Demo. This will give you the result:
| RATIO | CURRENT RATIO | GEARING RATIO | PERFORMANCE RATIO | TOTAL |
|--------|---------------|---------------|-------------------|-----------|
| grade | Good | Good | Satisfactory | Good |
| result | 1.29400 | 0.33840 | 0.04270 | (null) |
| score | 60.00000 | 70.00000 | 50.00000 | 180.00000 |