Tue May 21 2024 22:52:13 UTC
It's not a bug, it's a feature.
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ID Product Comp Assignee Status Resolution Summary Changed
50384 POI HSSF dev RESO DUPL Some formulas/macros are giving #VALUE! error on Excel file(.XLS). 2011-01-19
One bug found.

as

File a new bug in the "HSSF" component of the "POI" product