Identical worksheets are needed prior to using the Consolidation feature, creating a sum across worksheets or using the Paste Special Math features to create summary worksheets. By grouping the worksheets first and then adding rows or columns, changing headings and other formatting operations, you ensure that the spreadsheets remain uniform.
Be careful when using groups because if you forget that your spreadsheets are grouped and then proceed to add or change figures on a worksheet, all of the worksheets in the group will have the same figures. To remove a group, simply click on a sheet that is not in a group. If all of the worksheets are grouped, right_click on any tab and choose Ungroup Sheets. Keep an eye on the title bar prior to making changes and Excel will tell you if the sheets are grouped.