@Bewaji2 it could look something like this:
The structure of the Files is like this. Folder1/File4.xlsx is deliberately missing checking the comparison:
Only the matching Excel Files will be imported and the be written to a new Excel file. You can adapt the elements and re-combine them. More examples with Excel here: https://hub.knime.com/-/spaces/-/latest/~BxiMlBJ2jYCPlZnS/