Using VBA FileSystemObject, specific file File extension

Question

I'm using the following code to list all files with xls,xlsx or xlsm extension from folder and its subfolder. The following code works but the problem is, it lists all files with all extensions from subfolders but lists only excel files from main folder. I can not figure out whats wrong with this code. Could you please help me?

Sub List_XL_Files(ByVal SheetName As String, ByVal SourceFolderName As String, ByVal IncludeSubfolders As Boolean)

Dim FSO As Object
Dim SourceFolder As Object
Dim SubFolder As Object
Dim FileItem As Object
Dim lRoMa As Long

Set FSO = CreateObject("Scripting.FileSystemObject")
Set SourceFolder = FSO.GetFolder(SourceFolderName)

lRoMa = ThisWorkbook.Sheets(SheetName).Cells(Rows.Count, 2).End(xlUp).Row + 1
ReDim arrFolders(ctr)

With ThisWorkbook.Sheets(SheetName)
    For Each FileItem In SourceFolder.Files
           strFileExt = FSO.GetExtensionName(FileItem)
           If strFileExt = "xlsm" Or strFileExt = "xlsx" Or strFileExt = "xls" Then
                MsgBox strFileExt
                .Cells(lRoMa + r, 1).Value = lRoMa + r - 7
                .Cells(lRoMa + r, 2).Formula = strFileExt
                .Cells(lRoMa + r, 3).Formula = FileItem.Name
                .Cells(lRoMa + r, 4).Formula = FileItem.Path
                .Cells(lRoMa + r, 5).Value = "-"
                .Cells(lRoMa + r, 6).Value = ""
                .Cells(lRoMa + r, 7).Value = ""
                 r = r + 1                                      ' next row number
                 X = SourceFolder.Path
           End If
    Next FileItem
End With

If IncludeSubfolders Then
    For Each SubFolder In SourceFolder.SubFolders
        ListFilesInFolder SheetName, SubFolder.Path, True
    Next SubFolder
End If

Set FileItem = Nothing
Set SourceFolder = Nothing
Set FSO = Nothing

End sub

Thanks

Answer 1

Add the below code after For Each SubFolder In SourceFolder.SubFolders

Call List_XL_Files(SheetName, SubFolder.Path, True)

It will work