Kimai is an open-source time tracking application. From version 2.27.0 to before version 2.54.0, any ROLE_USER can create a tag with a formula string as its name (e.g. =SUM(54+51)) via POST /api/tags and assign it to a timesheet. When an admin exports timesheets to XLSX, ArrayFormatter.formatValue() joins tag names with implode() and returns the result unchanged. OpenSpout promotes any =-prefixed string to a FormulaCell, writing SUM(54+51) into the XLSX archive. Excel evaluates the formula when the file is opened. This issue has been patched in version 2.54.0.