DECLARE	@Folders TABLE( Path VARCHAR(50), Foldername Varchar(50), FolderSize INT)

INSERT	@Folders
SELECT	'C:\FOLDER1' Path, 'FOLDER1' Foldername, '3000' FolderSize  UNION ALL
SELECT	'C:\FOLDER2', 'FOLDER2', '4004' UNION ALL
SELECT	'C:\FOLDER3', 'FOLDER3', '7010' 


SELECT * FROM @Folders



DECLARE	@Files TABLE( Path VARCHAR(50), Filename Varchar(50), FileSize INT)

INSERT	@Files
SELECT	'C:\FOLDER1' Path, 'File1.xlsx' Filename, '1024' Filesize  UNION ALL
SELECT	'C:\FOLDER1' , 'File2.xlsx' , '300'  UNION ALL
SELECT	'C:\FOLDER1' , 'File3.xlsx' , '2000'  UNION ALL
SELECT	'C:\FOLDER2' , 'File4.xlsx' , '3000'  UNION ALL
SELECT	'C:\FOLDER2' , 'File5.xlsx' , '200'  UNION ALL
SELECT	'C:\FOLDER2' , 'File6.xlsx' , '3145'  UNION ALL
SELECT	'C:\FOLDER3' , 'File7.xlsx' , '46'  UNION ALL
SELECT	'C:\FOLDER3' , 'File8.xlsx' , '30'  UNION ALL
SELECT	'C:\FOLDER3' , 'File9.xlsx' , '2300'
select * from @Files

DECLARE	@Result TABLE( Path VARCHAR(50),Foldername Varchar(50), FolderSize varchar(50), Filename Varchar(50), FileSize varchar(50))

INSERT	@Result
SELECT	'C:\FOLDER1' Path, 'FOLDER1' Foldername, '3000' FolderSize,'' Filename, '' Filesize  UNION ALL
SELECT	'C:\FOLDER1' , '','','File2.xlsx' , '300'  UNION ALL
SELECT	'C:\FOLDER1' , '','','File3.xlsx' , '2000'  UNION ALL
SELECT	'C:\FOLDER1' , '','','File3.xlsx' , '2000'  UNION ALL
SELECT	'C:\FOLDER2', 'FOLDER2', '4004','','' UNION ALL
SELECT	'C:\FOLDER2' , '','','File4.xlsx' , '3000'  UNION ALL
SELECT	'C:\FOLDER2' , '','','File5.xlsx' , '200'  UNION ALL
SELECT	'C:\FOLDER2' , '','','File6.xlsx' , '3145'  UNION ALL
SELECT	'C:\FOLDER3', 'FOLDER3', '7010' ,'','' UNION ALL
SELECT	'C:\FOLDER3' , '','','File7.xlsx' , '46'  UNION ALL
SELECT	'C:\FOLDER3' , '','','File8.xlsx' , '30'  UNION ALL
SELECT	'C:\FOLDER3' , '','','File9.xlsx' , '2300'

select * from @result

select 
	fo.path,
	fo.foldername,
	CONVERT(VARCHAR,fo.foldersize) AS FolderSize,
	'' AS FileName,
	'' AS FileSize
FROM
	@Folders fo
union
select
	fi.path,
	'',
	'',
	fi.Filename,
	CONVERT(VARCHAR,fi.FileSize)
from
	@Files fi
order by 1,4

SELECT 
	[Path], 
	Foldername, 
	FolderSize,
	[Filename], 
	FileSize
FROM (
	SELECT 
		[Path], 
		[Filename] = CAST(NULL AS Varchar(50)), 
		FileSize = CAST(NULL AS INT),
		Foldername, 
		FolderSize 
	FROM @Folders
	UNION ALL
	SELECT 
		[Path], 
		[Filename], 
		FileSize, 
		Foldername = CAST(NULL AS Varchar(50)), 
		FolderSize = CAST(NULL AS INT)
	FROM @Files
) d
ORDER BY [Path], Foldername DESC

select f.Path, f.FolderName, f.FolderSize, d.FileName, d.FileSize
from @Folders f 
	left outer join @Files d on f.Path = d.Path
group by grouping sets ((f.Path, Foldername, FolderSize), (f.path, d.FileName, d.FileSize))
order by f.Path, d.filename

SELECT Path,FolderName,FolderSize,FileName,FileSize
FROM
(
	SELECT PATH,FolderName,FolderSize,'' AS FileName,'' AS FileSize, 1 AS ID FROM @Folders
	UNION
	select PATH,'' AS FolderName,'' as FolderSize,FileName, FileSize,2 AS ID from @Files
	
)E
ORDER BY PATH,ID