Can Consider both source and target as flatfiles or any relational source/target
Source
emp_name,emp_id
siva,101
sundar,101
kumar,101
satya,102
lokesh,102
narra,102
Target
EmpID,FullName
101,Siva Sundar Kumar
102,Satya Lokesh Narra
Please share your solutions to others as comments
Cheers
-Winkey