Help with nested categories

[Hannisky]

Hi, I have a nested list where I need to, using Power Query, get a list of only the last value in the column. If the BOM is not a material i.e the field IsMaterial is not 1 then it should take the value of the last column. I'm only interested in having a list of values, the hierarchy does not need to be retained and can be writen over. 
Something like if [BOM1.IsMaterial]=1 then [BOM1.Value] else if [BOM2.IsMaterial]=1 then [BOM2.Value] else....
Not sure how to get the table formated correctly as in my second example.

[wdx223_Daniel]

NewStep=#table({"No","Value","IsMaterial"},Table.ToList(PreviousStepName,each List.Skip(List.Split(List.Skip(_),3),each _{2}=0){0}?))