Cybercriminals constantly seek verified email addresses. An Excel sheet full of corporate emails allows an attacker to launch highly targeted phishing campaigns (spear-phishing). If the spreadsheet contains employee names and titles alongside their emails, attackers can orchestrate Business Email Compromise (BEC) scams by impersonating executives. Identity Theft and Credential Stuffing
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Google combines the two conditions: only files that match both filetype:xls AND have email.xls in the URL will appear.