https://www.apkmirror.com/apk/microsoft-corporation/excel/excel-16-0-14931-20096-release/microsoft-excel-spreadsheets-16-0-14931-20096-6-android-apk-download/
Just downloaded the Microsoft Excel: Spreadsheets 16.0.14931.20096 (arm-v7a) (nodpi) (Android 8.0+) APK from @APKMirror