I got it to work using HEADING & FOOTING and combining with dummy data column having the WRAP styling key word
DEFINE FILE CAR
DUMMY1 /A1 = '';
DUMMY2 /A1 = '';
DUMMY3 /A1 = '';
END
TABLE FILE CAR
SUM DUMMY1 AS ''
BY DUMMY2 AS ''
BY DUMMY3 AS ''
BY COUNTRY NOPRINT
HEADING
"324523523523452345234523452345234523452345234523452345"
"WGSDGSG45GWRG45TRTGW45TGRT"
FOOTING
"c1C1C1C1C1C1C1C1C1C1<+0>c2C2C2C2C2C2C2C2C2C2C2C2C2<+0>c3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3C3"
"c11<+0>c22<+0>c33"
"c111<+0>c222<+0>c333"
WHERE RECORDLIMIT EQ 1
ON TABLE SET PAGE-NUM NOLEAD
ON TABLE SET ASNAMES ON
ON TABLE NOTOTAL
ON TABLE PCHOLD FORMAT XLSX
ON TABLE SET XLSXPAGESETS ON
ON TABLE SET HTMLCSS ON
ON TABLE SET STYLE *
INCLUDE = IBFS:/EDA/EDASERVE/_EDAHOME/ETC/warm.sty,
$
TYPE=REPORT,
COLUMN=DUMMY1,
WRAP=2,
$
TYPE=REPORT,
COLUMN=DUMMY2,
WRAP=3,
$
TYPE=REPORT,
COLUMN=DUMMY3,
WRAP=6,
$
TYPE=FOOTING,
HEADALIGN=BODY,
$
TYPE=FOOTING,
LINE=1,
OBJECT=TEXT,
ITEM=1,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=1,
OBJECT=TEXT,
ITEM=2,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=1,
OBJECT=TEXT,
ITEM=3,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=2,
OBJECT=TEXT,
ITEM=1,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=2,
OBJECT=TEXT,
ITEM=2,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=2,
OBJECT=TEXT,
ITEM=3,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=3,
OBJECT=TEXT,
ITEM=1,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=3,
OBJECT=TEXT,
ITEM=2,
COLSPAN=1,
JUSTIFY=LEFT,
$
TYPE=FOOTING,
LINE=3,
OBJECT=TEXT,
ITEM=3,
COLSPAN=1,
JUSTIFY=LEFT,
$
ENDSTYLE
END