<v> (Cell Value)

This element expresses the value contained in a cell. If the cell contains a string, then this value is an index into the shared string table, pointing to the actual string value. Otherwise, the value of the cell is expressed directly in this element. Cells containing formulas express the last calculated result of the formula in this element.

For applications not wanting to implement the shared string table, an 'inline string' may be expressed in an <is> element under <c> (instead of a <v> element under <c>),in the same way a string would be expressed in the shared string table. See <is> for an example.

<c r="B4">
  <v>360</v>
</c> 

The possible values for this element are defined by the ST_Xstring simple type (§3.18.96).