The "M" of XLSM stands for macro. Macros are programs embedded in Office documents used to automate different tasks. Staring from Excel 2007, XLSX spreadsheets that contain macros are saved with the XLSM extension.
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.
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