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The Modern XLSX Format in Business
Since the release of Microsoft Office 2007, the XLSX format has become the primary way to store spreadsheets. Over nearly two decades of existence, it has almost completely replaced the outdated XLS in active business operations. Today, the vast majority of new spreadsheet documents are created in XLSX format — from simple lists to complex financial models with tens of thousands of rows.
The XLSX format is based on the open Office Open XML (OOXML) standard, which was standardized by the International Organization for Standardization as ISO/IEC 29500. This means the format specification is publicly available and can be implemented by any software developer. Thanks to this, XLSX files open not only in Microsoft Excel but also in Google Sheets, LibreOffice Calc, Apple Numbers, and dozens of other spreadsheet applications.
Despite the universality of XLSX, when distributing documents to external recipients, there's often a need to convert to PDF. Reasons vary: protecting data from editing, guaranteeing identical display on any device, corporate policy requirements, or document management standards. The PEREFILE service allows you to perform this conversion quickly and for free through a browser without installing software.
Office Open XML Format Architecture
Understanding the internal structure of XLSX helps appreciate what happens during conversion to PDF and which document elements are preserved.
XLSX File Structure
An XLSX file is a ZIP archive with a specific folder and XML file structure inside. If you rename the .xlsx extension to .zip and unpack the archive, you can see the following contents:
- [Content_Types].xml — description of content types in the archive
- _rels/ — folder with relationship files between components
- docProps/ — document properties (author, creation date, title)
- xl/ — main folder with workbook contents
- workbook.xml — workbook structure description (sheets, names)
- worksheets/ — folder with sheets (sheet1.xml, sheet2.xml...)
- sharedStrings.xml — shared pool of text strings
- styles.xml — formatting styles
- charts/ — charts
- drawings/ — graphic objects
This modular architecture makes the format resistant to partial damage — if one component is corrupted, the remaining data can be recovered. During conversion to PDF, all these components are combined into a single visual document.
Modern Format Capabilities
XLSX significantly exceeds its predecessor in technical specifications:
| Parameter | XLS (Excel 97-2003) | XLSX (Excel 2007+) |
|---|---|---|
| Maximum rows | 65,536 | 1,048,576 |
| Maximum columns | 256 (IV) | 16,384 (XFD) |
| Maximum cells | 16.7M | 17.1B |
| Compression | No | ZIP compression |
| Format | Binary closed | XML open |
| Standardization | No | ISO/IEC 29500 |
| Macros in main file | Yes | No (separate .xlsm) |
| Recoverability | Difficult | Simplified |
Modern analytical tasks — processing customer databases, financial modeling, statistical analysis — often require data volumes exceeding the limits of the old format. XLSX allows working with a million rows in one file, which is critical for business analytics and data science.
Benefits of Presenting Data in PDF
Converting XLSX to PDF pursues specific goals that determine the choice of this approach to distributing tabular data.
Document Immutability
PDF fixes the document state at creation time. Unlike XLSX, where formulas recalculate, links update, and content is easily editable, PDF remains static. This is critical for:
- Legally significant documents — contracts with calculation attachments, work completion acts
- Financial reporting — approved budgets, closed periods
- Approved versions — documents that have passed the approval cycle
- Audit documents — data fixation as of a specific date
The PDF recipient sees the document exactly as the sender created it, without the possibility of accidental or intentional number changes.
Universal Compatibility
PDF opens on any modern device:
- Desktop computers — Windows, macOS, Linux
- Mobile devices — iOS, Android
- Web browsers — built-in viewing without additional software
- E-readers — many readers support PDF
Viewing XLSX requires Microsoft Excel, its equivalent, or a web application. PDF opens in any browser directly from email attachments or cloud storage.
What is XLSX to PDF conversion used for
Corporate Reporting
Converting management reports, KPI dashboards, and analytical tables to PDF for distribution among executives and stakeholders
External Communications
Preparing tender documentation, contract attachments, and investor presentations in an edit-protected format
Publishing Open Data
Posting statistical reports, price lists, and technical specifications on websites for visitor downloads
Document Archiving
Long-term storage of financial documents, project documentation, and audit files in a format independent of Excel versions
Regulatory Reporting
Generating reports for regulatory authorities in PDF format ensuring the immutability of submitted data
Protecting Confidential Information
Converting spreadsheets with financial or personal data to password-protected PDF for controlled distribution
Tips for converting XLSX to PDF
Check page layout
Before conversion, switch to 'Page Layout' view in Excel (View → Page Layout) to see how data is split across PDF pages
Use print preview
Press Ctrl+P in Excel for print preview. This allows you to see in advance how the PDF will look and fix scaling or cropping issues
Update data before conversion
If the spreadsheet contains external links or pivot tables, update them (Data → Refresh All) before conversion to capture current values
Protect confidential documents
For spreadsheets with financial data or personal information, use password protection during conversion. Send the password to the recipient through a separate channel