Connect your iPhone or iPad to your computer (with macOS Catalina installed), then open the Finder.
After a moment, the device appears in the Finder window sidebar.
Select the device in the sidebar, then choose Files in the main window below the device information.
Drag the spreadsheet file you want to move to the Numbers folder.
The spreadsheet appears below Numbers in the Finder window.
Click Sync, then wait for the sync to complete.
Tap the Files app on the Home screen, tap Browse at the bottom of the screen, then tap On My iPad.
To open the spreadsheet on your device, tap the Numbers folder, then tap the spreadsheet thumbnail.
Numbers can open spreadsheets that were saved using some types of file encryption available in Microsoft Office ’97 or later. If you can’t open an encrypted Microsoft Excel spreadsheet, try changing the type of encryption or the encryption options, then save it again before opening it in Numbers.