Reset SR No without loop

Hi

i have lot of excel file and i merge all in master excel.
i have copy all the data except header and paste in master excel below the last one.
all the files have first column as SR No. where it start 1 to end
after merging all the excel file in master excel i want to reset the SR No. from 1 to end without loop.
is it possible in one hit??
Please suggest
have a look in attached sample file

On way

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Hi Fluff13,

Perfect solution
Thank you very much