You need a straightforward Hierarchy prefix:
Hierarchy (Reporting_id, Parent_Reporting_Id, [Node Name], [Parent Name], [Node Name], [Path], '/', [Depth])
[Noad name] as [Node Name]
FROM Data_multiple_parent.xlsx (ooxml, embedded labels, table is Sheet1);
But be careful here: A hierarchy with multiple parents can explode in size. I your case, a node never has more than 4 parents, and it could make sense to display it as a hierarchy. But if the parent also has 4 parents - and the next parent also, then you have created 64 records of the single one you started with.
Also, a node will appear in several places in the tree: