XLS is Microsoft Excel spreadsheet file that stores data and manipulates several mathematical operations. It uses a visual basic operation to implement several numeric functions. This spreadsheet file is supported by most of the open source or proprietary spreadsheet software.
XLSX is a proprietary spreadsheet file of Microsoft Excel that contains data. It contains data in rows or columns as well as charts. XLSX supports several mathematical functions also. It uses Open XML standard for containing data. It supports MS Office 2007 and above versions.
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