OK, good news and bad news. The good news is that the .123 files WILL open in LibreOffice (which I had forgotten I had installed ). From there, you can save the file as an .xls, .xlsx or .xlsm file. The bad news is that I can't see any macros ... but I'm not sure if we're talking about the same thing.
There ARE formulae, which include functions, which neither LibreOffice nor Excel can cope with. That said, if you know what they are meant to do, you can probably re-write them as Excel formulae.
For example:
You can download LibreOffice for free. If it would help, I can upload the converted files.
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