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WKS — Microsoft Works / Lotus Spreadsheet
WKS is used by Microsoft Works spreadsheets and by early Lotus 1-2-3 worksheets.
Lotus 1-2-3, the dominant spreadsheet of the 1980s, used WKS for its first versions; Microsoft Works later used the same extension for its spreadsheets.
Current Excel no longer opens these files. Converting to XLSX or CSV rescues the data.