A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
I can not reproduce that, how do you want to determine that?
On my system the file size is small, the memory consumption is low...
Add a fresh sheet, enter a number, say 12.345678 into cells D1 and D4. Select single cells in column D while observing the format in the Number section of the Home tab of the ribbon. They're all General:
Now select the whole column by clicking on the D column header (D1 is the active cell) and adjust the decimal places:
The first thing you might notice while the whole column is still selected is that the format has changed to Number:
Now select any cell in column D, say D1048576 and you'll see it's formatted as a number.
Note that I wasn't being authoritative when I said this might make the sheet resource-hungry; however MS themselves state "Formatting cells on your worksheet can make the right information easy to see at a glance, but formatting cells that aren't being used (especially entire rows and columns) can cause your workbook's file size to grow quickly." ( https://support.microsoft.com/en-us/office/clean-excess-cell-formatting-on-a-worksheet-e744c248-6925-4e77-9d49-4874f7474738 )
I agree, when I saved this file, reopened it and checked the performance (under the Review tab) it didn't report any problem, nor was the file especially large.