What is XLS?
XLS is a binary spreadsheet format developed by Microsoft for Excel. It was the default file type before being replaced by XLSX in 2007. XLS files can store cell data, formulas, charts, and macros, making them a popular choice for budgeting, reporting, and data analysis. Although considered a legacy format, XLS files remain supported by modern versions of Excel, as well as by Google Sheets, Apple Numbers, and LibreOffice Calc.