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Numbers has the ability to open Excel files so you can work on them. You can also export spreadsheets in Numbers so that they are compatible with Excel.
Spreadsheets created in Apple Numbers can be wondrous things, but opening them in Excel on a Windows PC is something of a headache. It can be done, though, with a little help from iCloud.
By design, Apple uses its own Numbers (.numbers) file format, while Excel uses the XLSX file format, or for earlier spreadsheets, the XLS format. You can open XLSX files in Numbers, but you can ...
By converting an Apple Numbers workbook, those you work or share with can easily open the file in Excel. For more, look at how to convert Excel to Google Sheets.