Convert XLS to NUMBERS

Converting Microsoft Excel Spreadsheets directly to Apple Numbers Spreadsheets (.xls to .numbers conversion) is certainly possible, you will, however, be limited in your options.

The .numbers format is not really supported outside of the actual Apple Numbers software, and it is very unlikely that you will be able to find a reliable third-party program capable of such conversion. That means that your best and only option is to use Apple Numbers for macOS, iOS or iCloud.

Should you not have access to macOS, you can still create .numbers files directly using iCloud, as it comes with web-based iWorks apps, which will allow you to convert .xls to .numbers.