CSV and XLS explained
CSV is plain text where each line is a row and commas separate the fields. There is no formatting, no formulas, and no second sheet — which is precisely why every system on earth can read it.
The pre-2007 Excel format is a binary structure limited to 65,536 rows and 256 columns — limits modern datasets routinely exceed.
- Where CSV files come from
- Database exports, analytics tools and data interchange between systems.
- Where XLS is used
- Spreadsheets from Excel 2003 or earlier, and some legacy export systems.