Hi Amar Tolani,
In my above code, ls_table-date is not the last column, instead it is the last but one column of your attached screen shot,OP.
No need of FM also, you can implement your own logic.
Example : Take one more table called lt_final of the same structure of main table.
data : lt_final type lt_table,
ls_final like line of lt_final.
loop at lt_table in to ls_table.
at new ls_table-date.
concatenate lv_text ls_table-text into lv_Text.
endat.
concatenate lv_text ls_table-text into lv_Text.
on change of ls_table-date (... Last but one column )
move-corresponding ls_table to ls_final.
ls_final-LastColumn = lv_text.
clear lv_text.
concatenate lv_text ls_table-lastcolumn into lv_Text.
append ls_final to lt_final.
endon.
endloop.
Hope this will help you 
. Now download the LT_FINAL to Excel.
Regards,
Ravikiran.K