@echo off
pushd a
for /f "delims=" %%a in ('dir /b') do (
	ren "%%a" "%%a1"
	md "%%a"
	move "%%a1" "%%a\%%a"
)
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cd a
for /r %%a in (*) do md "%%~na"&move "%%~nxa" "%%~na\%%~nxa
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