Hi Senthil,
For item 1 text exceeds 132 characters then split the line and append the splitted text as new row in the text table of type BAPISDTEXT.
The line to be appended will have same values except FORMAT_COL.
wa_bapisdtext-doc_number = lv_vbeln.
wa_bapisdtext-itm_number = lv_posnr
wa_bapisdtext-text_id = 'ST'.
wa_bapisdtext-langu = lv_langu
wa_bapisdtext-format_col = '/'. "New line
wa_bapisdtext-text_line = lv_text+0(132).
append wa_bapitext to it_bapitext.
wa_bapisdtext-format_col = '='. "Extended line
wa_bapisdtext-text_line = lv_text+132(150).
append wa_bapitext to it_bapitext.
Regards
Praveen