We have found one software suitable in our database for this conversion.
Specialized utilities for Nokia phones can explore and extract some data from various Nokia backups, including the ARC format that contains backup of data from storages. Hence you can use programs like Noki to extract and recover many useful data, including contacts and documents from these backups, which can then be saved in XLS format, essentially achieving arc to xls conversion for you.
Updated: February 18, 2022
A small usefull program for exploring and extracting of files created with Nokia PC suite
ARC
Files with arc file extension can be found as backups produced by certain Nokia phones based on Symbian OS. Can be recovered using Nokia PC Suite.
XLS
Files with xls extension are best known as spreadsheets from Microsoft Excel. A spreadsheet is basically a grid of cells sorted in rows and columns. Each cell can contain text, numeric or formula data. Excel XLS spreadsheets can be opened in most other similar programs, such as OpenOffice.org Calc.