Convert complex txt to csv with python

I want to convert text to csv. Input file contains 10000K lines. Sample of input file is as below:-

Item=a
Price=10
colour=pink


Item=b
Price=20
colour=blue Pattern=checks

My output should look like this

Item Price Colour Pattern

a    10    pink
b    20    blue   checks

I am getting output if there is only single '=' in 1 line, if there are more than 1 like 2/3 '=' then I am not sure how to apply for loop. Can someone check my for loop part? Am I going wrong somewhere?

import csv
import glob
import os


def dat_to_csv(filename, table_name):
    with open(filename, 'r') as reader:
        list_of_columns = []
        table_values = []
        master_table = []
        counter = 0
        for line in reader:
            #stripped_line = line.strip()
            if line == "\n":
                #copy all elements which have values else paste a null
                if (table_values):
                    #master_table.append(table_values)
                    master_table.append([])
                    master_table[counter] = table_values.copy()
                    counter=counter+1
                    length = len(table_values)
                    for element in range(length):
                        table_values[element] = []
                continue
            if line == "\n":
                continue

            extra_stripped_line = ' '.join(line.split())
            data = extra_stripped_line.split("=",1)
            column_name = data[0].strip()
            if "=" in data[1]:            
                data1 = data[1].split(" ",1)
                value = data1[0].strip()
                data2 = data1[1].split("=",1)
                column_name = data2[0].strip()
                value = data2[1].strip()
                continue
            value = data[1].strip()

            if column_name not in list_of_columns:
                list_of_columns.append(column_name)
                table_values.append([])

            index = list_of_columns.index(column_name)

            #table_values[index].append(value)
            table_values[index] = value
             
        #with open("output\\{}.csv".format(table_name), 'w', newline='') as csvfile:
        with open("folderpath\\{}.csv".format(table_name), 'w', newline='') as csvfile:
            writer = csv.writer(csvfile, delimiter=',', quotechar='"', quoting=csv.QUOTE_ALL)

            writer.writerow(list_of_columns)

            #t_table_values = zip(*table_values)
            
            max_elements = len((master_table))
            
            master_table_transp = []
            for cntr in range(max_elements):
                master_table_transp.append([])
            num_objects = len(master_table)

            for cntr_obj in range(num_objects):
                for cntr_row in range(max_elements):
                    if (cntr_row<len(master_table[cntr_obj])):
                        master_table_transp[cntr_row].append(master_table[cntr_obj][cntr_row])
                    else:
                        master_table_transp[cntr_row].append([])




            t_table_values = zip(*master_table_transp)

            for values in t_table_values:
                writer.writerow(values)

if __name__ == '__main__':
    path = "folderpath"

    for filename in glob.glob((os.path.join(path, '*.txt'))):
        name_only = os.path.basename(filename).replace(".txt", "")
        dat_to_csv(filename, name_only)

Output which I am getting is as below: enter image description here

source https://stackoverflow.com/questions/71270425/convert-complex-txt-to-csv-with-python