Hierarchy path: Find children without parents

I have hierarchy path values in column A of an Excel spreadsheet:

FLEET
FLEET  AIR SYSTEM
FLEET  AIR SYSTEM  COMPRESSOR - DRYER
FLEET  AIR SYSTEM  VALVES
FLEET  AIR SYSTEM  RESERVOIRS
FLEET  AIR SYSTEM  HOSES - LINES - FITTINGS

FLEET  ATTACHMENTS
FLEET  ATTACHMENTS  BLADE
FLEET  ATTACHMENTS  SALTER
FLEET  ATTACHMENTS  BROOM
FLEET  ATTACHMENTS  MOWER
FLEET  ATTACHMENTS  HITCH
FLEET  ATTACHMENTS  MISCELLANEOUS

[parent is missing]
FLEET  BODY EXTERIOR  BODY PANELS
FLEET  BODY EXTERIOR  WIPERS
FLEET  BODY EXTERIOR  MIRRORS
FLEET  BODY EXTERIOR  ACCESSORIES
FLEET  BODY EXTERIOR  ACCESSORIES  CATEGORY 1
FLEET  BODY EXTERIOR  ACCESSORIES  CATEGORY 2

Notes:

  • There is a maximum of four levels for any given row.
  • The backslash delimiters are clean; there are no instances of backslashes, other than as delimiters.

Parents and Children:

I consider the lowest level of each grouping to be the children. And I consider anything that is not a child to be a parent.

  • For example, rows 3-6, 9-14, 17-19, and 21-22 are children. All other cells with values are parents.

Question:

I want to find children that don’t have parents using a formula. For example, the parent in row #16 is missing.

Is there a way to do this in Excel?