-- Можно на стороне сервера.
declare @val int
set @val =  40 

;with cte as (
 select cast('Место 1 из 1' as varchar(max)) [Mesto],  1  [cnt]
 union all
 select 'Место ' + cast(cnt+ 1  as varchar(max)) + ' из ' + cast(@val as varchar(max)), cnt+ 1 
 from cte
 where cnt < @val
)
select Mesto from cte
option (maxrecursion  0 )

 select cast('Место 1 из 1' as varchar(max)) [Mesto],  1  [cnt]

 select 'Место 1 ' + ' из ' + cast(@val as varchar(max)) [Mesto],  1  [cnt]

declare @val int, @gr int
set @val =  40 
set @gr =  5 

;with cte as (
 select 'Место 1 ' + ' из ' + cast(@val as varchar(max)) [Mesto],  1  [cnt],  1  [gr],  1  [num]
 union all
 select 'Место ' + cast(cnt+ 1  as varchar(max)) + ' из ' + cast(@val as varchar(max)), cnt+ 1 , cnt/@gr+ 1 , num%@gr+ 1 
 from cte
 where cnt < @val
)
select max([ 1 ]) [st1], max([ 2 ]) [st2], max([ 3 ]) [st3], max([ 4 ]) [st4], max([ 5 ]) [st5] from (
--select * from (
 select *
 from cte
 pivot (max(mesto) for num in ([ 1 ],[ 2 ],[ 3 ],[ 4 ],[ 5 ])) pvt
) t
group by gr
option (maxrecursion  0 )