To Read XLSX-Typ file Please Check below solution I am using apace poi to read file

build.gradle

dependencies {
implementation 'org.apache.poi:poi:5.2.2'
implementation 'org.apache.poi:poi-ooxml:5.2.2'
}

Create Intent for File Selection:

Intent intent = new Intent(Intent.ACTION_OPEN_DOCUMENT);
intent.addCategory(Intent.CATEGORY_OPENABLE);
intent.setType("application/vnd.ms-excel");
startActivityForResult(intent, FILE_SELECT_CODE);

Handle File Selection Result:

 @Override
protected void onActivityResult(int requestCode, int resultCode, @Nullable Intent data) {
    super.onActivityResult(requestCode, resultCode, data);
    if (requestCode == FILE_SELECT_CODE && resultCode == RESULT_OK) {
        Uri uri = data.getData();
        readExcelFile(uri);
    }
}

Read Excel File from URI:

private void readExcelFile(Uri uri) {
    try {
        InputStream inputStream = getContentResolver().openInputStream(uri);
        Workbook workbook = WorkbookFactory.create(inputStream);
        Sheet sheet = workbook.getSheetAt(0); // Assuming you want the first sheet

        // Iterate through rows and cells
        Iterator<Row> rowIterator = sheet.iterator();
        while (rowIterator.hasNext()) {
            Row row = rowIterator.next();
            Iterator<Cell> cellIterator = row.cellIterator();
            while (cellIterator.hasNext()) {
                Cell cell = cellIterator.next();
                switch (cell.getCellType()) {
                    case STRING:
                        String cellValue = cell.getStringCellValue();
                        // Do something with the string value
                        break;
                    case NUMERIC:
                        double numericCellValue = cell.getNumericCellValue();
                        // Do something with the numeric value
                        break;
                    // Handle other cell types as needed
                }
            }
        }
        workbook.close();
    } catch (IOException | InvalidFormatException e) {
        e.printStackTrace();
    }
}

I hope this work for you