What is Microsoft Excel 97-2003?
XLS is the legacy Microsoft Excel binary workbook format (Excel 97-2003) and still shows up in geospatial workflows whenever long-running inventories, government records, or older business exports predate the modern XLSX standard.
XLS workbooks carry tabular records in a proprietary binary structure, so they are read through dedicated parsers rather than the zip-and-XML approach used for XLSX.
Like any spreadsheet, an XLS file becomes spatially useful only when its sheets include coordinate columns or fields that a GIS tool can interpret as location data.