import org.apache.poi.hssf.usermodel.*;
import org.apache.poi.poifs.filesystem.POIFSFileSystem;
import org.apache.poi.ss.usermodel.Cell;
import org.apache.poi.ss.usermodel.Row;
import org.apache.poi.ss.usermodel.Sheet;

import java.io.*;
import java.util.ArrayList;
import java.util.List;

public class App {

    public static void main(String[] args) throws Exception {

        String dir = args[0];
        int skipBefore = Integer.parseInt(args[1]);
        int skipAfter = Integer.parseInt(args[2]);
        List<List<Object>> table = new ArrayList<>();
        File file=new File(dir);
        File[] files = file.listFiles();
        for(int i=0;i<files.length;i++)
            table.addAll(fileToList(skipBefore, skipAfter, files[i].getAbsolutePath()));

        if(dir.endsWith("/"))
            write(table,dir+"final.xls");
        else
            write(table,dir+"/final.xls");
    }

    public static List<List<Object>> fileToList(int skipBefore, int skipAfter, String filePath) throws Exception {
        List<List<Object>> table = new ArrayList<List<Object>>();
        File file = new File(filePath);
        POIFSFileSystem poifsFileSystem = new POIFSFileSystem(new FileInputStream(file));
        HSSFWorkbook hssfWorkbook =  new HSSFWorkbook(poifsFileSystem);
        HSSFSheet hssfSheet = hssfWorkbook.getSheetAt(0);

        int rowstart = hssfSheet.getFirstRowNum();
        int rowEnd = hssfSheet.getLastRowNum();
        System.out.println(rowstart);
        System.out.println(rowEnd);
        for(int i=rowstart;i<=rowEnd;i++)
        {
            if(i < skipBefore)
                continue;
            if(i > rowEnd-skipAfter)
                continue;

            List<Object> line = new ArrayList<>();
            HSSFRow row = hssfSheet.getRow(i);
            if(null == row) continue;
            int cellStart = row.getFirstCellNum();
            int cellEnd = row.getLastCellNum();


            for(int k=cellStart;k<=cellEnd;k++)
            {
                HSSFCell cell = row.getCell(k);
                if(null==cell) {
                    line.add(null);
                    continue;
                }

                switch (cell.getCellType())
                {
                    case HSSFCell.CELL_TYPE_NUMERIC: // 数字
                        line.add(cell.getNumericCellValue());
                        break;
                    case HSSFCell.CELL_TYPE_STRING: // 字符串
                        line.add(cell.getStringCellValue());
                        break;
                    default:
                        System.out.print("未知类型   ");
                        break;
                }

            }
            table.add(line);
        }

        return table;
    }


    public static void write(List<List<Object>> table, String outputFile) throws Exception {
        HSSFWorkbook wb = new HSSFWorkbook();
        //创建一个张表
        Sheet sheet = wb.createSheet();
        //创建第一行

        int rowNum = 0;
        for(List<Object> rowValues : table){
            Row row = sheet.createRow(rowNum);

            int columnNum = 0;
            for(Object value : rowValues){
                Cell cell = row.createCell(columnNum);

//                    System.out.println(value.getClass().toString());
                if(value instanceof  String)
                    cell.setCellValue((String) value);
                if(value instanceof  Double)
                    cell.setCellValue((Double) value);

                columnNum ++;
            }

            rowNum ++;
        }

        FileOutputStream os = new FileOutputStream(outputFile);
        wb.write(os);
        os.close();
    }
}

        <dependency>
            <groupId>org.apache.poi</groupId>
            <artifactId>poi</artifactId>
            <version>3.11</version>
        </dependency>