What Excel is
An Excel workbook is a zip archive of XML parts describing sheets, cells, formulas, styles and charts. The .xlsx extension is that format; .xls is the older binary one from before 2007.
Finance, operations and anyone who received a file from finance or operations.
What LaTeX is
A LaTeX table is a tabular environment: a column specification, ampersands between cells and double backslashes at the end of each row.
Academic papers, theses and anything typeset with LaTeX or written in Overleaf.
What changes when you convert Excel to LaTeX
Only the first sheet is read, and cells are read as the text Excel displays rather than the number underneath. That matters for dates: a cell showing 15/03/2026 arrives as that string, not as a serial number you would then have to decode.
Rules are drawn with booktabs by default, which is what most journal templates expect. The characters LaTeX treats as special, & % $ # _ { }, are escaped so a value like 50% compiles instead of ending the line.
What carries over from Excel to LaTeX
Excel records 4 things about a table that LaTeX has no way to hold.
Excel distinguishes a number from the text of a number; LaTeX does not, so every value arrives as text and has to be re-parsed by whatever reads it next.
An empty cell and a missing one are the same thing in LaTeX, so a null and an empty string in the Excel both come out blank and can no longer be told apart.
A line break inside a cell ends the row in LaTeX, so line breaks are replaced rather than carried through.
LaTeX marks its header cells differently from its data cells, so the first row is written with that marker.
LaTeX is the end of the line for this data. Reading the table back out of it is a separate and much harder problem than writing it, so keep the Excel if you will need the values again.