Explanation:
Graphical user interface, text, application, email Description automatically generated

Step 1: Upload the worksheets to OneDrive
A data source needs to be specified. The data needs to be available.
Step 2: Create a dataflow
Step 3: Create queries for the worksheets
You can shape your data selection into a form that works best for your table using a Power Query editing experience, similar to the Power Query Editor in Power BI Desktop.
Step 4: Add conditional columns to perform checks on the data
Step 5: Append the output of the queries
Reference:
https://docs.microsoft.com/en-us/powerapps/maker/data-platform/create-and-use-dataflows
https://docs.microsoft.com/en-us/power-query/dataflows/add-data-power-query