Convert Comma seperated string into columns using MACRO in EXCEL

Question

I have an excel macro code which should perform an action and return column separated values, But what am currently getting is comma separeted for example .

Output Am Getting

OutputNeeded

Below is macro i used , to get combined result for country column.

Function SingleCellExtract(LookupValue As String, LookupRange As Range, ColumnNumber As Integer, Char As String)
    Dim I As Long
    Dim xRet As String
    For I = 1 To LookupRange.Columns(1).Cells.Count
        If LookupRange.Cells(I, 1) = LookupValue Then
            If xRet = "" Then
                xRet = LookupRange.Cells(I, ColumnNumber) & Char
            Else
                xRet = xRet & "" & LookupRange.Cells(I, ColumnNumber) & Char
            End If
        End If
    Next
    SingleCellExtract = Left(xRet, Len(xRet) - 1)
End Function