How to export one table or sheet to multiple tables or sheets

If you have one excel sheet or table and you want to export it to multiple sheets or tables use the following steps:

1. Specify the column -tablesNamesColumn- you want its data to be the names of the tables/sheets 
2. import the main sheet to MSSQL 
3. Select distinct values from the tablesNamesColumn
4. Create a table and name it "TablesNames":                                                                                       CREATE TABLE [dbo].[TablesNames](
          [id] [int] IDENTITY(1,1) PRIMARY KEY,
          [Table_Name] [nvarchar](255) NOT NULL,
   )   
5. insert the tables names in the table which contains the tables names                                               insert into TablesNames
   SELECT distinct tablesNamesColumn  
   FROM [AllSheets]
6. Now you need to loop inside the tables names and create tables in the same format         
   DECLARE @LoopCounter INT , @MaxTablesNamesId INT,
           @TableName NVARCHAR(100)
   SELECT @LoopCounter = 0 , @MaxTablesNamesId = count(*)
   FROM TablesNames
   
   
   WHILE ( @LoopCounter IS NOT NULL
           AND  @LoopCounter <= @MaxTablesNamesId)
   BEGIN
      SELECT @TableName = Table_Name FROM TablesNames
      WHERE id = @LoopCounter
     -- PRINT @TableName 
      SELECT @LoopCounter  = min(id) FROM TablesNames
      WHERE id > @LoopCounter
     
   declare @q nvarchar(max) = '
   drop table ['+@TableName+'];
   SELECT * INTO  ['+@TableName+']
   FROM [delme]
   WHERE Institution = N'''+ @TableName +''';' 
   exec (@q)
   END
7. Use the following steps to export the data to Excel 97-2003 file, because I tried Excel 2010 and 2016, the only one works fine is 97-2003