I was seeing the same thing with Spreadsheet::XLSX. For other reasons (built-in number/date formats not handled) I switched to Spreadsheet::ParseXLSX. With the latter, cells with built-in 'custom' number formats have correct formatted values and the entities are processed back to characters.

In reply to Re: Spreadsheet::XLSX returning &lt; &gt; and &amp; instead of < > & by ig
in thread Spreadsheet::XLSX returning &lt; &gt; and &amp; instead of < > & by psynk

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