By default, the conversion algorithm will create a separate row for each line of text that is recognized within a table. In certain cases, however, this may not appropriately capture how the data should be converted (for instance, a "cell" within a table that has multiple lines, whereas other columns just have a single line of data).
The first step is to check the "Show Rows" item under the Rows area of the conversion Panel. This will show the rows on the page, and should correspond with the row placement in the Excel Preview panel. The second step is to check the "Manual Row Editing" item in the conversion Panel, which will activate the "Add Rows" and "Erase Row Line" icons in the conversion Panel. Once these are active, you can now add and remove rows in the same way you would add and remove columns.
In some cases, it may make sense to select a specific column to demarcate the rows based on a specific column table within a table or by using the existing row lines on the page. To do so, click on the "Row Settings..." button, and make the appropriate selection on the dialogue box. Once this dialogue box opens, you first select the table you'd like to work with (listed vertically from top to bottom, on the active page), then select the scheme you'd like to use to demarcate the rows for each table, and afterwards click "OK".
This article refers to Able2Extract and Able2Extract Professional.