Vendor/phpspreadsheet/phpoffice/phpspreadsheet/src/PhpSpreadsheet/Calculation/TextData.php
public static function VALUE($value = '')
    {
        $value = Functions::flattenSingleValue($value);

        if (!is_numeric($value)) {
            $numberValue = str_replace(
                StringHelper::getThousandsSeparator(),
                '',
                trim($value, " \t\n\r\0\x0B" . StringHelper::getCurrencyCode())
            );
            if (is_numeric($numberValue)) {
                return (float) $numberValue;
            }

            $dateSetting = Functions::getReturnDateType();
            Functions::setReturnDateType(Functions::RETURNDATE_EXCEL);

            if (strpos($value, ':') !== false) {
                $timeValue = DateTime::TIMEVALUE($value);
                if ($timeValue !== Functions::VALUE()) {
                    Functions::setReturnDateType($dateSetting);

                    return $timeValue;
                }
            }
            $dateValue = DateTime::DATEVALUE($value);
            if ($dateValue !== Functions::VALUE()) {
                Functions::setReturnDateType($dateSetting);

                return $dateValue;
            }
            Functions::setReturnDateType($dateSetting);

            return Functions::VALUE();
        }

        return (float) $value;
    }
public static function VALUE($value = '')
    {
        $value = Functions::flattenSingleValue($value);

        if (!is_numeric($value)) {
            $numberValue = str_replace(
                StringHelper::getThousandsSeparator(),
                '',
                trim($value, " \t\n\r\0\x0B" . StringHelper::getCurrencyCode())
            );
            if (is_numeric($numberValue)) {
                return (float) $numberValue;
            }

            $dateSetting = Functions::getReturnDateType();
            Functions::setReturnDateType(Functions::RETURNDATE_EXCEL);

            if (strpos($value, ':') !== false) {
                $timeValue = DateTime::TIMEVALUE($value);
                if ($timeValue !== Functions::VALUE()) {
                    Functions::setReturnDateType($dateSetting);

                    return $timeValue;
                }
            }
            $dateValue = DateTime::DATEVALUE($value);
            if ($dateValue !== Functions::VALUE()) {
                Functions::setReturnDateType($dateSetting);

                return $dateValue;
            }
            Functions::setReturnDateType($dateSetting);

            return Functions::VALUE();
        }

        return (float) $value;
    }
public static function VALUE ( $ value = '' ) { $ value = Functions :: flattenSingleValue ( $ value ) ; if ( ! is_numeric ( $ value ) ) { $ numberValue = str_replace ( StringHelper :: getThousandsSeparator ( ) , '' , trim ( $ value , " \t\n\r\0\x0B" . StringHelper :: getCurrencyCode ( ) ) ) ; if ( is_numeric ( $ numberValue ) ) { return ( float ) $ numberValue ; } $ dateSetting = Functions :: getReturnDateType ( ) ; Functions :: setReturnDateType ( Functions :: RETURNDATE_EXCEL ) ; if ( strpos ( $ value , ':' ) !== false ) { $ timeValue = DateTime :: TIMEVALUE ( $ value ) ; if ( $ timeValue !== Functions :: VALUE ( ) ) { Functions :: setReturnDateType ( $ dateSetting ) ; return $ timeValue ; } } $ dateValue = DateTime :: DATEVALUE ( $ value ) ; if ( $ dateValue !== Functions :: VALUE ( ) ) { Functions :: setReturnDateType ( $ dateSetting ) ; return $ dateValue ; } Functions :: setReturnDateType ( $ dateSetting ) ; return Functions :: VALUE ( ) ; } return ( float ) $ value ; }
VALUE.

@param mixed $value Value to check

@return bool
VALUE .