let
    Папка = Folder.Files(
                Excel.CurrentWorkbook(){[Name="folder"]}[Content][Column1]{0}
            )[[Folder Path],[Name],[Extension],[Content]],
    Файлы = Table.SelectRows(
                Папка,
                each
                    Text.StartsWith(_[Extension], ".xls") and
                    not Text.StartsWith(_[Name], "~")
            ),
    Книги = Table.CombineColumns(
                Table.SelectColumns(
                    Table.AddColumn(
                        Файлы,
                        "Workbook",  
                        each
                            Table.SelectRows(
                    Excel.Workbook([Content]),
                    each
                    _[Kind] = "Sheet"
                            )
                    ),
                    {"Name", "Folder Path", "Workbook"}
                ),
                {"Folder Path", "Name"},
                Combiner.CombineTextByDelimiter(
                    "",
                    QuoteStyle.None
                ),
                "Файл"
            ),
    Листы = Table.TransformColumns(
                Table.ExpandTableColumn(
                    Книги,
                    "Workbook",
                    {"Name", "Data"},
                    {"Лист","Data"}
                ),
                {"Data", Table.PromoteHeaders}
            ),
    Столбцы = Table.Distinct(
                  Table.ExpandListColumn(
                      Table.AddColumn(
                          Листы,
                          "",
                          each
                    Table.ColumnNames([Data])
                      ),
                      ""
                  ),
                  {""}
              )[#""],
    Таблица = Table.ExpandTableColumn(
                  Листы,
                  "Data",
                  Столбцы
              )
in
    Таблица