#Excel the program is robust, spreadsheets that people create with Excel are incredibly fragile. There is no way to trace where your data come from, there’s no audit trail (so you can overtype numbers and not know it), and there’s no easy way to test spreadsheets, for starters.
@xameer yes, I agree it is incredibly fragile and extremely difficult to debug if your formulae does not work as expected. How does one test, observe, or verify each function call in each cell? Your review process grows exponentially depending on the size of the data you are working with.