The downloaded Excel file has information about ‘Christmas Bonus’, and has hidden sheets that use the Cell Formula method mainly used for Excel macro malware.
The attached file for the ‘Termination of employment’ email has the name ‘TerminationList.xls’ but has details about ‘Christmas bonus.’ As such, it appears that the emails are distributed randomly without any coherency.
Through the Name Manager tool of the Excel file, it can be assumed that Auto_Open macro will have its code operating based on the values from the hidden ‘Macro1’ and ‘Sheet1’ sheets.
Column V of the ‘Macro1’ sheet has a macro code written with Cell Formula.
‘Sheet1’ has the data saved in decimal, which is changed to text form and then combined.
The following shows a formula for using rows 163 to 4975 of column BH in ‘Sheet1’ to combine malicious data.
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