@echo off
setlocal EnableDelayedExpansion

set "input_file=test.xlsx"
set "output_file=result.xlsx"

:: Extract the last row from input file
for /f "tokens=1* delims=:" %%a in ('findstr /n "^" "%input_file%"') do (
    set "last_line=%%b"
)

:: Create a new file with extracted last row
echo !last_line! > "%output_file%"
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Import-Module ImportExcel
$a=dir *.xlsx|%{(Import-Excel -Path $_.FullName -NoHeader)[-1]}
Export-Excel -Path "./result.xlsx" -InputObject $a -NoHeader
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