To efficiently merge multiple Excel files with inconsistent structures in Power BI, you should use Power Query’s Folder connector with a custom transformation function to standardize and consolidate the data.
Best Practice Steps
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Connect to Folder of Excel Files
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Use Get Data > Folder to load all files in the target folder.
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In Power Query, click Combine > Transform Data (not Combine Automatically).
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Create a Standardization Function
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Apply Function to All Files
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Back in the original folder query, invoke the function on each file row.
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Expand the resulting column to view combined standardized tables.
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Handle Inconsistent Columns
try Table.SelectColumns(Source, {"Customer", "Amount", "Date"}) otherwise null