I'm still not sure what your problem is i.e. you say you wish for a record "where exactly we don't have Arial Font"
As I see it a macro can set the font to whater kind you wish for.
Put this macro in a module (Alt + F11 and inset module + copy macro to module) in the "Main Sheet".
When you run it, it will loop through all cells in the B column and opening ever file looping through all sheets and setting font to whatever you wish be it "arial", "calibri" or "times roman".
At the moment the font will be set to "arial" for all data in every sheet of every file defined in the range "B2:B??" as far as you have entered data. So this is not what you really aked for i.e. a report where you don't have "Arial" font. Checking the files you uploaded only two cells in every sheet with "Arial" font, the other 10 cells has "Calibri" fonts so I'm a bit puzzled as I would have assumed the majority of cells would be "Arial"
To set font to "calibri" chang line this to:
I guess my problem with understanding you problem is becuse I don't know what you are going to do with the "non arial" cells found.
As your OBIEE Tool generate report output in CSV format one could write a macro that loops through all csv file in that particular folder, imports every file to excel and then saves the result as an xls file in another folder setting font right all in one go.
Alf
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