diff --git a/components/fpspreadsheet/xlsbiff8.pas b/components/fpspreadsheet/xlsbiff8.pas
index b05a6e386..e2b41d58b 100755
--- a/components/fpspreadsheet/xlsbiff8.pas
+++ b/components/fpspreadsheet/xlsbiff8.pas
@@ -95,7 +95,6 @@ type
 
     procedure ReadRKValue(const AStream: TStream);
     procedure ReadMulRKValues(const AStream: TStream);
-    procedure ReadFormulaExcel(AStream: TStream);
     procedure ReadRowColXF(const AStream: TStream; out ARow,ACol,AXF: WORD);
     function ReadString(const AStream: TStream; const ALength: WORD): UTF8String;
     procedure ReadRichString(const AStream: TStream);
@@ -1518,12 +1517,18 @@ begin
 
     INT_EXCEL_ID_NUMBER:  ReadNumber(AStream);
     INT_EXCEL_ID_LABEL:   ReadLabel(AStream);
-//    INT_EXCEL_ID_FORMULA: ReadFormula(AStream);
-    INT_EXCEL_ID_RSTRING: ReadRichString(AStream); //(RSTRING) This record stores a formatted text cell (Rich-Text). In BIFF8 it is usually replaced by the LABELSST record. Excel still uses this record, if it copies formatted text cells to the clipboard.
-    INT_EXCEL_ID_RK:      ReadRKValue(AStream); //(RK) This record represents a cell that contains an RK value (encoded integer or floating-point value). If a floating-point value cannot be encoded to an RK value, a NUMBER record will be written. This record replaces the record INTEGER written in BIFF2.
+    INT_EXCEL_ID_FORMULA: ReadFormula(AStream);
+    //(RSTRING) This record stores a formatted text cell (Rich-Text).
+    // In BIFF8 it is usually replaced by the LABELSST record. Excel still
+    // uses this record, if it copies formatted text cells to the clipboard.
+    INT_EXCEL_ID_RSTRING: ReadRichString(AStream);
+    // (RK) This record represents a cell that contains an RK value
+    // (encoded integer or floating-point value). If a floating-point
+    // value cannot be encoded to an RK value, a NUMBER record will be written.
+    // This record replaces the record INTEGER written in BIFF2.
+    INT_EXCEL_ID_RK:      ReadRKValue(AStream);
     INT_EXCEL_ID_MULRK:   ReadMulRKValues(AStream);
     INT_EXCEL_ID_LABELSST:ReadLabelSST(AStream); //BIFF8 only
-    INT_EXCEL_ID_FORMULA: ReadFormulaExcel(AStream);
     INT_EXCEL_ID_BOF:     ;
     INT_EXCEL_ID_EOF:     SectionEOF := True;
     else
@@ -1625,46 +1630,6 @@ begin
   end;
 end;
 
-procedure TsSpreadBIFF8Reader.ReadFormulaExcel(AStream: TStream);
-var
-  ARow, ACol, XF: WORD;
-  ResultFormula: Double;
-  Data: array [0..7] of BYTE;
-  Flags: WORD;
-  FormulaSize: BYTE;
-  i: Integer;
-begin
-  { BIFF Record header }
-  { BIFF Record data }
-  { Index to XF Record }
-  ReadRowColXF(AStream,ARow,ACol,XF);
-
-  { Result of the formula in IEE 754 floating-point value }
-  AStream.ReadBuffer(Data,Sizeof(Data));
-
-  { Options flags }
-  Flags:=WordLEtoN(AStream.ReadWord);
-
-  { Not used }
-  AStream.ReadDWord;
-
-  { Formula size }
-  FormulaSize := WordLEtoN(AStream.ReadWord);
-
-  { Formula data, outputed as debug info }
-{  Write('Formula Element: ');
-  for i := 1 to FormulaSize do
-    Write(IntToHex(AStream.ReadByte, 2) + ' ');
-  WriteLn('');}
-
-  //RPN data not used by now
-  AStream.Position:=AStream.Position+FormulaSize;
-
-  if SizeOf(Double)<>8 then Raise Exception.Create('Double is not 8 bytes');
-  Move(Data[0],ResultFormula,sizeof(Data));
-  FWorksheet.WriteNumber(ARow,ACol,ResultFormula);
-end;
-
 procedure TsSpreadBIFF8Reader.ReadRowColXF(const AStream: TStream; out ARow,
   ACol, AXF: WORD);
 begin
@@ -1768,8 +1733,43 @@ begin
 end;
 
 procedure TsSpreadBIFF8Reader.ReadFormula(AStream: TStream);
+var
+  ARow, ACol, XF: WORD;
+  ResultFormula: Double;
+  Data: array [0..7] of BYTE;
+  Flags: WORD;
+  FormulaSize: BYTE;
+  i: Integer;
 begin
+  { BIFF Record header }
+  { BIFF Record data }
+  { Index to XF Record }
+  ReadRowColXF(AStream,ARow,ACol,XF);
 
+  { Result of the formula in IEE 754 floating-point value }
+  AStream.ReadBuffer(Data,Sizeof(Data));
+
+  { Options flags }
+  Flags:=WordLEtoN(AStream.ReadWord);
+
+  { Not used }
+  AStream.ReadDWord;
+
+  { Formula size }
+  FormulaSize := WordLEtoN(AStream.ReadWord);
+
+  { Formula data, outputed as debug info }
+{  Write('Formula Element: ');
+  for i := 1 to FormulaSize do
+    Write(IntToHex(AStream.ReadByte, 2) + ' ');
+  WriteLn('');}
+
+  //RPN data not used by now
+  AStream.Position:=AStream.Position+FormulaSize;
+
+  if SizeOf(Double)<>8 then Raise Exception.Create('Double is not 8 bytes');
+  Move(Data[0],ResultFormula,sizeof(Data));
+  FWorksheet.WriteNumber(ARow,ACol,ResultFormula);
 end;
 
 procedure TsSpreadBIFF8Reader.ReadLabel(AStream: TStream);