I tried to export in Excel Format. The result was opened in Excel BUT all level in the same column. Second format, text format, It was the same : First line "Folder One", and followed by a Tab and a paragraph mark, line two , one space+"NameOdMysFirstFolder" a tab and a paragraph mark, Line three, two spaces+"FileOne"+a tab+paragraph...

The tabs mark have to be Before the items to work : one tab for one level, two tabs for second level... and so on.

It would be good to correct this small bug.
Meanwhile, you can edit the text file and replace one space by a tab... (but if you have spaces in your file name :+(((((