Macro to read excel files and sort data according to groups and sub groups in one workbook

Hi. I need help to solve my problem. I want to create a macro VBA that able to read the excel files and sort it in a structured manner in a new workbook. The macro will read the group first then it will read the sub group and stated which one are top level first. Here i provide 3 example files that the macro would read and the output i wanted it to be like the output file i uploaded below. Much appreciated if you can help me. If you not understand you may ask me.

Thank you.

Regards,
Afandi