What is XLS?
XLS is a binary spreadsheet format created by Microsoft for Excel. It was the default file format before being replaced by XLSX in 2007. XLS files support cell data, formulas, charts, and macros, making them widely used for budgeting, reporting, and data analysis. Despite being a legacy format, XLS files can still be opened in modern versions of Excel, as well as in Google Sheets, Apple Numbers, and LibreOffice Calc.