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In this tutorial, the focus is on combining multiple Excel files into one consolidated file using Get & Transform (Power Query) instead of VBA. The scenario involves collecting data from colleagues via a template, resulting in separate files that need to be merged. The aim is to connect directly to the folder containing these files while ensuring that only Excel files with data are included, excluding any without relevant information. The provided data refers to specific monthly information and is not formatted as an Excel table, although the files share a consistent structure.