diff --git a/lib/roo.rb b/lib/roo.rb
index ec4250fc..add1e4ab 100644
--- a/lib/roo.rb
+++ b/lib/roo.rb
@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 require 'roo/version'
 require 'roo/constants'
 require 'roo/errors'
@@ -10,7 +12,7 @@ module Roo
   autoload :Excelx,       'roo/excelx'
   autoload :CSV,          'roo/csv'
 
-  TEMP_PREFIX = 'roo_'.freeze
+  TEMP_PREFIX = 'roo_'
 
   CLASS_FOR_EXTENSION = {
     ods: Roo::OpenOffice,
diff --git a/lib/roo/base.rb b/lib/roo/base.rb
index 89566a88..3fb25d7b 100644
--- a/lib/roo/base.rb
+++ b/lib/roo/base.rb
@@ -19,8 +19,8 @@ class Roo::Base
   include Roo::Formatters::XML
   include Roo::Formatters::YAML
 
-  MAX_ROW_COL = 999_999.freeze
-  MIN_ROW_COL = 0.freeze
+  MAX_ROW_COL = 999_999
+  MIN_ROW_COL = 0
 
   attr_reader :headers
 
diff --git a/lib/roo/constants.rb b/lib/roo/constants.rb
index 90d54eec..1ae5ca75 100644
--- a/lib/roo/constants.rb
+++ b/lib/roo/constants.rb
@@ -1,5 +1,7 @@
+# frozen_string_literal: true
+
 module Roo
-  ROO_EXCEL_NOTICE   = "Excel support has been extracted to roo-xls due to its dependency on the GPL'd spreadsheet gem. Install roo-xls to use Roo::Excel.".freeze
-  ROO_EXCELML_NOTICE = "Excel SpreadsheetML support has been extracted to roo-xls. Install roo-xls to use Roo::Excel2003XML.".freeze
-  ROO_GOOGLE_NOTICE = "Google support has been extracted to roo-google. Install roo-google to use Roo::Google.".freeze
+  ROO_EXCEL_NOTICE   = "Excel support has been extracted to roo-xls due to its dependency on the GPL'd spreadsheet gem. Install roo-xls to use Roo::Excel."
+  ROO_EXCELML_NOTICE = "Excel SpreadsheetML support has been extracted to roo-xls. Install roo-xls to use Roo::Excel2003XML."
+  ROO_GOOGLE_NOTICE = "Google support has been extracted to roo-google. Install roo-google to use Roo::Google."
 end
\ No newline at end of file
diff --git a/lib/roo/excelx/cell.rb b/lib/roo/excelx/cell.rb
index 2fc78e16..784244a5 100644
--- a/lib/roo/excelx/cell.rb
+++ b/lib/roo/excelx/cell.rb
@@ -40,19 +40,24 @@ def type
       end
 
       def self.create_cell(type, *values)
+        type_class = cell_class(type)
+        type_class && type_class.new(*values)
+      end
+
+      def self.cell_class(type)
         case type
         when :string
-          Cell::String.new(*values)
+          Cell::String
         when :boolean
-          Cell::Boolean.new(*values)
+          Cell::Boolean
         when :number
-          Cell::Number.new(*values)
+          Cell::Number
         when :date
-          Cell::Date.new(*values)
+          Cell::Date
         when :datetime
-          Cell::DateTime.new(*values)
+          Cell::DateTime
         when :time
-          Cell::Time.new(*values)
+          Cell::Time
         end
       end
 
diff --git a/lib/roo/excelx/cell/boolean.rb b/lib/roo/excelx/cell/boolean.rb
index fe1f691a..84147839 100644
--- a/lib/roo/excelx/cell/boolean.rb
+++ b/lib/roo/excelx/cell/boolean.rb
@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 module Roo
   class Excelx
     class Cell
@@ -11,7 +13,7 @@ def initialize(value, formula, style, link, coordinate)
         end
 
         def formatted_value
-          value ? 'TRUE'.freeze : 'FALSE'.freeze
+          value ? 'TRUE' : 'FALSE'
         end
 
         private
diff --git a/lib/roo/excelx/cell/date.rb b/lib/roo/excelx/cell/date.rb
index 8e2c6cb0..4deae561 100644
--- a/lib/roo/excelx/cell/date.rb
+++ b/lib/roo/excelx/cell/date.rb
@@ -16,11 +16,10 @@ def initialize(value, formula, excelx_type, style, link, base_date, coordinate)
 
         private
 
-        def create_date(base_date, value)
-          date = base_date + value.to_i
-          yyyy, mm, dd = date.strftime('%Y-%m-%d').split('-')
+        def create_datetime(_,_);  end
 
-          ::Date.new(yyyy.to_i, mm.to_i, dd.to_i)
+        def create_date(base_date, value)
+          base_date + value.to_i
         end
       end
     end
diff --git a/lib/roo/excelx/cell/datetime.rb b/lib/roo/excelx/cell/datetime.rb
index 35d93ac8..8631e782 100644
--- a/lib/roo/excelx/cell/datetime.rb
+++ b/lib/roo/excelx/cell/datetime.rb
@@ -1,16 +1,20 @@
+# frozen_string_literal: true
+
 require 'date'
 
 module Roo
   class Excelx
     class Cell
       class DateTime < Cell::Base
+        SECONDS_IN_DAY = 60 * 60 * 24
+
         attr_reader :value, :formula, :format, :cell_value, :link, :coordinate
 
-        def initialize(value, formula, excelx_type, style, link, base_date, coordinate)
+        def initialize(value, formula, excelx_type, style, link, base_timestamp, coordinate)
           super(value, formula, excelx_type, style, link, coordinate)
           @type = :datetime
           @format = excelx_type.last
-          @value = link? ? Roo::Link.new(link, value) : create_datetime(base_date, value)
+          @value = link? ? Roo::Link.new(link, value) : create_datetime(base_timestamp, value)
         end
 
         # Public: Returns formatted value for a datetime. Format's can be an
@@ -78,7 +82,7 @@ def parse_date_or_time_format(part)
 
         TIME_FORMATS = {
           'hh' => '%H',    # Hour (24): 01
-          'h' => '%-k'.freeze,    # Hour (24): 1
+          'h' => '%-k',    # Hour (24): 1
           # 'hh'.freeze => '%I'.freeze,    # Hour (12): 08
           # 'h'.freeze => '%-l'.freeze,    # Hour (12): 8
           'mm' => '%M',    # Minute: 01
@@ -92,18 +96,9 @@ def parse_date_or_time_format(part)
           '0' => '%1N'    # Fractional Seconds: tenths.
         }
 
-        def create_datetime(base_date, value)
-          date = base_date + value.to_f.round(6)
-          datetime_string = date.strftime('%Y-%m-%d %H:%M:%S.%N')
-          t = round_datetime(datetime_string)
-
-          ::DateTime.civil(t.year, t.month, t.day, t.hour, t.min, t.sec)
-        end
-
-        def round_datetime(datetime_string)
-          /(?<yyyy>\d+)-(?<mm>\d+)-(?<dd>\d+) (?<hh>\d+):(?<mi>\d+):(?<ss>\d+.\d+)/ =~ datetime_string
-
-          ::Time.new(yyyy, mm, dd, hh, mi, ss.to_r).round(0)
+        def create_datetime(base_timestamp, value)
+          timestamp = (base_timestamp + (value.to_f.round(6) * SECONDS_IN_DAY)).round(0)
+          ::Time.at(timestamp).utc.to_datetime
         end
       end
     end
diff --git a/lib/roo/excelx/cell/number.rb b/lib/roo/excelx/cell/number.rb
index c5ea087c..c8494642 100644
--- a/lib/roo/excelx/cell/number.rb
+++ b/lib/roo/excelx/cell/number.rb
@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 module Roo
   class Excelx
     class Cell
diff --git a/lib/roo/excelx/coordinate.rb b/lib/roo/excelx/coordinate.rb
index 53b24ba6..acd08aeb 100644
--- a/lib/roo/excelx/coordinate.rb
+++ b/lib/roo/excelx/coordinate.rb
@@ -7,6 +7,10 @@ def initialize(row, column)
         @row = row
         @column = column
       end
+
+      def to_a
+        @array ||= [row, column].freeze
+      end
     end
   end
 end
diff --git a/lib/roo/excelx/extractor.rb b/lib/roo/excelx/extractor.rb
index 6a23fd55..0b3006a1 100755
--- a/lib/roo/excelx/extractor.rb
+++ b/lib/roo/excelx/extractor.rb
@@ -1,6 +1,18 @@
+# frozen_string_literal: true
+
 module Roo
   class Excelx
     class Extractor
+
+      COMMON_STRINGS = {
+        t: "t",
+        r: "r",
+        s: "s",
+        ref: "ref",
+        html_tag_open: "<html>",
+        html_tag_closed: "</html>"
+      }
+
       def initialize(path, options = {})
         @path = path
         @options = options
diff --git a/lib/roo/excelx/format.rb b/lib/roo/excelx/format.rb
index 72b36d94..1c1968a6 100644
--- a/lib/roo/excelx/format.rb
+++ b/lib/roo/excelx/format.rb
@@ -1,49 +1,57 @@
+# frozen_string_literal: true
+
 module Roo
   class Excelx
     module Format
+      extend self
       EXCEPTIONAL_FORMATS = {
         'h:mm am/pm' => :date,
         'h:mm:ss am/pm' => :date
       }
 
       STANDARD_FORMATS = {
-        0 => 'General'.freeze,
-        1 => '0'.freeze,
-        2 => '0.00'.freeze,
-        3 => '#,##0'.freeze,
-        4 => '#,##0.00'.freeze,
-        9 => '0%'.freeze,
-        10 => '0.00%'.freeze,
-        11 => '0.00E+00'.freeze,
-        12 => '# ?/?'.freeze,
-        13 => '# ??/??'.freeze,
-        14 => 'mm-dd-yy'.freeze,
-        15 => 'd-mmm-yy'.freeze,
-        16 => 'd-mmm'.freeze,
-        17 => 'mmm-yy'.freeze,
-        18 => 'h:mm AM/PM'.freeze,
-        19 => 'h:mm:ss AM/PM'.freeze,
-        20 => 'h:mm'.freeze,
-        21 => 'h:mm:ss'.freeze,
-        22 => 'm/d/yy h:mm'.freeze,
-        37 => '#,##0 ;(#,##0)'.freeze,
-        38 => '#,##0 ;[Red](#,##0)'.freeze,
-        39 => '#,##0.00;(#,##0.00)'.freeze,
-        40 => '#,##0.00;[Red](#,##0.00)'.freeze,
-        45 => 'mm:ss'.freeze,
-        46 => '[h]:mm:ss'.freeze,
-        47 => 'mmss.0'.freeze,
-        48 => '##0.0E+0'.freeze,
-        49 => '@'.freeze
+        0 => 'General',
+        1 => '0',
+        2 => '0.00',
+        3 => '#,##0',
+        4 => '#,##0.00',
+        9 => '0%',
+        10 => '0.00%',
+        11 => '0.00E+00',
+        12 => '# ?/?',
+        13 => '# ??/??',
+        14 => 'mm-dd-yy',
+        15 => 'd-mmm-yy',
+        16 => 'd-mmm',
+        17 => 'mmm-yy',
+        18 => 'h:mm AM/PM',
+        19 => 'h:mm:ss AM/PM',
+        20 => 'h:mm',
+        21 => 'h:mm:ss',
+        22 => 'm/d/yy h:mm',
+        37 => '#,##0 ;(#,##0)',
+        38 => '#,##0 ;[Red](#,##0)',
+        39 => '#,##0.00;(#,##0.00)',
+        40 => '#,##0.00;[Red](#,##0.00)',
+        45 => 'mm:ss',
+        46 => '[h]:mm:ss',
+        47 => 'mmss.0',
+        48 => '##0.0E+0',
+        49 => '@'
       }
 
       def to_type(format)
+        @to_type ||= {}
+        @to_type[format] ||= _to_type(format)
+      end
+
+      def _to_type(format)
         format = format.to_s.downcase
         if (type = EXCEPTIONAL_FORMATS[format])
           type
         elsif format.include?('#')
           :float
-        elsif !format.match(/d+(?![\]])/).nil? || format.include?('y')
+        elsif format.include?('y') || !format.match(/d+(?![\]])/).nil?
           if format.include?('h') || format.include?('s')
             :datetime
           else
@@ -58,7 +66,6 @@ def to_type(format)
         end
       end
 
-      module_function :to_type
     end
-  end 
+  end
 end
diff --git a/lib/roo/excelx/shared.rb b/lib/roo/excelx/shared.rb
index b88498ca..bcd2c08b 100755
--- a/lib/roo/excelx/shared.rb
+++ b/lib/roo/excelx/shared.rb
@@ -30,6 +30,10 @@ def workbook
       def base_date
         workbook.base_date
       end
+
+      def base_timestamp
+        workbook.base_timestamp
+      end
     end
   end
 end
diff --git a/lib/roo/excelx/shared_strings.rb b/lib/roo/excelx/shared_strings.rb
index 8ab6c33c..20f9155a 100755
--- a/lib/roo/excelx/shared_strings.rb
+++ b/lib/roo/excelx/shared_strings.rb
@@ -1,16 +1,10 @@
+# frozen_string_literal: true
+
 require 'roo/excelx/extractor'
 
 module Roo
   class Excelx
     class SharedStrings < Excelx::Extractor
-
-      COMMON_STRINGS = {
-        t: "t",
-        r: "r",
-        html_tag_open: "<html>",
-        html_tag_closed: "</html>"
-      }
-
       def [](index)
         to_a[index]
       end
@@ -46,7 +40,7 @@ def extract_shared_strings
         document = fix_invalid_shared_strings(doc)
         # read the shared strings xml document
         document.xpath('/sst/si').map do |si|
-          shared_string = ''
+          shared_string = String.new
           si.children.each do |elem|
             case elem.name
             when 'r'
@@ -66,7 +60,7 @@ def extract_html
         fix_invalid_shared_strings(doc)
         # read the shared strings xml document
         doc.xpath('/sst/si').map do |si|
-          html_string = '<html>'
+          html_string = '<html>'.dup
           si.children.each do |elem|
             case elem.name
             when 'r'
@@ -96,7 +90,7 @@ def extract_html
       #
       # Expected Output ::: "<html><sub|sup><b><i><u>TEXT</u></i></b></sub|/sup></html>"
       def extract_html_r(r_elem)
-        str = ''
+        str = String.new
         xml_elems = {
           sub: false,
           sup: false,
@@ -141,7 +135,7 @@ def extract_html_r(r_elem)
 
       # This will return an html string
       def create_html(text, formatting)
-        tmp_str = ''
+        tmp_str = String.new
         formatting.each do |elem, val|
           tmp_str << "<#{elem}>" if val
         end
diff --git a/lib/roo/excelx/sheet.rb b/lib/roo/excelx/sheet.rb
index a637f5b2..f412af1e 100644
--- a/lib/roo/excelx/sheet.rb
+++ b/lib/roo/excelx/sheet.rb
@@ -43,14 +43,16 @@ def each_row(options = {}, &block)
 
       def row(row_number)
         first_column.upto(last_column).map do |col|
-          cells[[row_number, col]]
-        end.map { |cell| cell && cell.value }
+          cell = cells[[row_number, col]]
+          cell && cell.value
+        end
       end
 
       def column(col_number)
         first_row.upto(last_row).map do |row|
-          cells[[row, col_number]]
-        end.map { |cell| cell && cell.value }
+          cell = cells[[row, col_number]]
+          cell && cell.value
+        end
       end
 
       # returns the number of the first non-empty row
diff --git a/lib/roo/excelx/sheet_doc.rb b/lib/roo/excelx/sheet_doc.rb
index a705958c..82e590c3 100755
--- a/lib/roo/excelx/sheet_doc.rb
+++ b/lib/roo/excelx/sheet_doc.rb
@@ -5,7 +5,7 @@ module Roo
   class Excelx
     class SheetDoc < Excelx::Extractor
       extend Forwardable
-      delegate [:styles, :workbook, :shared_strings, :base_date] => :@shared
+      delegate [:workbook] => :@shared
 
       def initialize(path, relationships, shared, options = {})
         super(path)
@@ -41,7 +41,7 @@ def each_cell(row_xml)
         row_xml.children.each do |cell_element|
           # If you're sure you're not going to need this hyperlinks you can discard it
           hyperlinks = unless @options[:no_hyperlinks]
-                         key = ::Roo::Utils.ref_to_key(cell_element['r'])
+                         key = ::Roo::Utils.ref_to_key(cell_element[COMMON_STRINGS[:r]])
                          hyperlinks(@relationships)[key]
                        end
 
@@ -53,13 +53,13 @@ def each_cell(row_xml)
 
       def cell_value_type(type, format)
         case type
-        when 's'.freeze
+        when 's'
           :shared
-        when 'b'.freeze
+        when 'b'
           :boolean
-        when 'str'.freeze
+        when 'str'
           :string
-        when 'inlineStr'.freeze
+        when 'inlineStr'
           :inlinestr
         else
           Excelx::Format.to_type(format)
@@ -82,34 +82,41 @@ def cell_value_type(type, format)
       #
       # Returns a type of <Excelx::Cell>.
       def cell_from_xml(cell_xml, hyperlink)
-        coordinate = extract_coordinate(cell_xml['r'])
-        return Excelx::Cell::Empty.new(coordinate) if cell_xml.children.empty?
+        coordinate = ::Roo::Utils.extract_coordinate(cell_xml[COMMON_STRINGS[:r]])
+        cell_xml_children = cell_xml.children
+        return Excelx::Cell::Empty.new(coordinate) if cell_xml_children.empty?
 
         # NOTE: This is error prone, to_i will silently turn a nil into a 0.
         #       This works by coincidence because Format[0] is General.
-        style = cell_xml['s'].to_i
-        format = styles.style_format(style)
-        value_type = cell_value_type(cell_xml['t'], format)
+        style = cell_xml[COMMON_STRINGS[:s]].to_i
         formula = nil
 
-        cell_xml.children.each do |cell|
+        cell_xml_children.each do |cell|
           case cell.name
           when 'is'
-            content_arr = cell.search('t').map(&:content)
-            unless content_arr.empty?
-              return Excelx::Cell.create_cell(:string, content_arr.join(''), formula, style, hyperlink, coordinate)
+            content = String.new
+            cell.children.each do |inline_str|
+              if inline_str.name == 't'
+                content << inline_str.content
+              end
+            end
+            unless content.empty?
+              return Excelx::Cell.cell_class(:string).new(content, formula, style, hyperlink, coordinate)
             end
           when 'f'
             formula = cell.content
           when 'v'
-            return create_cell_from_value(value_type, cell, formula, format, style, hyperlink, base_date, coordinate)
+            format = style_format(style)
+            value_type = cell_value_type(cell_xml[COMMON_STRINGS[:t]], format)
+
+            return create_cell_from_value(value_type, cell, formula, format, style, hyperlink, coordinate)
           end
         end
 
         Excelx::Cell::Empty.new(coordinate)
       end
 
-      def create_cell_from_value(value_type, cell, formula, format, style, hyperlink, base_date, coordinate)
+      def create_cell_from_value(value_type, cell, formula, format, style, hyperlink, coordinate)
         # NOTE: format.to_s can replace excelx_type as an argument for
         #       Cell::Time, Cell::DateTime, Cell::Date or Cell::Number, but
         #       it will break some brittle tests.
@@ -125,11 +132,12 @@ def create_cell_from_value(value_type, cell, formula, format, style, hyperlink,
         #       3. formula
         case value_type
         when :shared
-          value = shared_strings.use_html?(cell.content.to_i) ? shared_strings.to_html[cell.content.to_i] : shared_strings[cell.content.to_i]
-          Excelx::Cell.create_cell(:string, value, formula, style, hyperlink, coordinate)
+          cell_content = cell.content.to_i
+          value = shared_strings.use_html?(cell_content) ? shared_strings.to_html[cell_content] : shared_strings[cell_content]
+          Excelx::Cell.cell_class(:string).new(value, formula, style, hyperlink, coordinate)
         when :boolean, :string
           value = cell.content
-          Excelx::Cell.create_cell(value_type, value, formula, style, hyperlink, coordinate)
+          Excelx::Cell.cell_class(value_type).new(value, formula, style, hyperlink, coordinate)
         when :time, :datetime
           cell_content = cell.content.to_f
           # NOTE: A date will be a whole number. A time will have be > 1. And
@@ -148,26 +156,21 @@ def create_cell_from_value(value_type, cell, formula, format, style, hyperlink,
                       else
                         :date
                       end
-          Excelx::Cell.create_cell(cell_type, cell.content, formula, excelx_type, style, hyperlink, base_date, coordinate)
+          base_value = cell_type == :date ? base_date : base_timestamp
+          Excelx::Cell.cell_class(cell_type).new(cell_content, formula, excelx_type, style, hyperlink, base_value, coordinate)
         when :date
-          Excelx::Cell.create_cell(value_type, cell.content, formula, excelx_type, style, hyperlink, base_date, coordinate)
+          Excelx::Cell.cell_class(:date).new(cell.content, formula, excelx_type, style, hyperlink, base_date, coordinate)
         else
-          Excelx::Cell.create_cell(:number, cell.content, formula, excelx_type, style, hyperlink, coordinate)
+          Excelx::Cell.cell_class(:number).new(cell.content, formula, excelx_type, style, hyperlink, coordinate)
         end
       end
 
-      def extract_coordinate(coordinate)
-        row, column = ::Roo::Utils.split_coordinate(coordinate)
-
-        Excelx::Coordinate.new(row, column)
-      end
-
       def extract_hyperlinks(relationships)
         return {} unless (hyperlinks = doc.xpath('/worksheet/hyperlinks/hyperlink'))
 
         Hash[hyperlinks.map do |hyperlink|
           if hyperlink.attribute('id') && (relationship = relationships[hyperlink.attribute('id').text])
-            [::Roo::Utils.ref_to_key(hyperlink.attributes['ref'].to_s), relationship.attribute('Target').text]
+            [::Roo::Utils.ref_to_key(hyperlink.attributes[COMMON_STRINGS[:ref]].to_s), relationship.attribute('Target').text]
           end
         end.compact]
       end
@@ -176,7 +179,7 @@ def expand_merged_ranges(cells)
         # Extract merged ranges from xml
         merges = {}
         doc.xpath('/worksheet/mergeCells/mergeCell').each do |mergecell_xml|
-          tl, br = mergecell_xml['ref'].split(/:/).map { |ref| ::Roo::Utils.ref_to_key(ref) }
+          tl, br = mergecell_xml[COMMON_STRINGS[:ref]].split(/:/).map { |ref| ::Roo::Utils.ref_to_key(ref) }
           for row in tl[0]..br[0] do
             for col in tl[1]..br[1] do
               next if row == tl[0] && col == tl[1]
@@ -191,10 +194,11 @@ def expand_merged_ranges(cells)
       end
 
       def extract_cells(relationships)
-        extracted_cells = Hash[doc.xpath('/worksheet/sheetData/row/c').map do |cell_xml|
-          key = ::Roo::Utils.ref_to_key(cell_xml['r'])
-          [key, cell_from_xml(cell_xml, hyperlinks(relationships)[key])]
-        end]
+        extracted_cells = {}
+        doc.xpath('/worksheet/sheetData/row/c').each do |cell_xml|
+          key = ::Roo::Utils.ref_to_key(cell_xml[COMMON_STRINGS[:r]])
+          extracted_cells[key] = cell_from_xml(cell_xml, hyperlinks(relationships)[key])
+        end
 
         expand_merged_ranges(extracted_cells) if @options[:expand_merged_ranges]
 
@@ -203,9 +207,25 @@ def extract_cells(relationships)
 
       def extract_dimensions
         Roo::Utils.each_element(@path, 'dimension') do |dimension|
-          return dimension.attributes['ref'].value
+          return dimension.attributes[COMMON_STRINGS[:ref]].value
         end
       end
+
+      def style_format(style)
+        @shared.styles.style_format(style)
+      end
+
+      def base_date
+        @shared.base_date
+      end
+
+      def base_timestamp
+        @shared.base_timestamp
+      end
+
+      def shared_strings
+        @shared.shared_strings
+      end
     end
   end
 end
diff --git a/lib/roo/excelx/workbook.rb b/lib/roo/excelx/workbook.rb
index 7ef841f6..b5c3e744 100644
--- a/lib/roo/excelx/workbook.rb
+++ b/lib/roo/excelx/workbook.rb
@@ -38,6 +38,10 @@ def defined_names
         end]
       end
 
+      def base_timestamp
+        @base_timestamp ||= base_date.to_datetime.to_time.to_i
+      end
+
       def base_date
         @base_date ||=
         begin
diff --git a/lib/roo/open_office.rb b/lib/roo/open_office.rb
index 6ccbe852..e29acadd 100644
--- a/lib/roo/open_office.rb
+++ b/lib/roo/open_office.rb
@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 require 'date'
 require 'nokogiri'
 require 'cgi'
@@ -11,9 +13,9 @@ module Roo
   class OpenOffice < Roo::Base
     extend Roo::Tempdir
 
-    ERROR_MISSING_CONTENT_XML = 'file missing required content.xml'.freeze
-    XPATH_FIND_TABLE_STYLES   = "//*[local-name()='automatic-styles']".freeze
-    XPATH_LOCAL_NAME_TABLE    = "//*[local-name()='table']".freeze
+    ERROR_MISSING_CONTENT_XML = 'file missing required content.xml'
+    XPATH_FIND_TABLE_STYLES   = "//*[local-name()='automatic-styles']"
+    XPATH_LOCAL_NAME_TABLE    = "//*[local-name()='table']"
 
     # initialization and opening of a spreadsheet file
     # values for packed: :zip
diff --git a/lib/roo/utils.rb b/lib/roo/utils.rb
index 17b672d2..a95c61fe 100644
--- a/lib/roo/utils.rb
+++ b/lib/roo/utils.rb
@@ -4,27 +4,42 @@ module Utils
 
     LETTERS = ('A'..'Z').to_a
 
-    def split_coordinate(str)
-      @split_coordinate ||= {}
+    def extract_coordinate(str)
+      str = str.freeze
+      @extract_coordinate ||= {}
+      @extract_coordinate[str] ||= extract_coord(str)
+    end
 
-      @split_coordinate[str] ||= begin
-        letter, number = split_coord(str)
-        x = letter_to_number(letter)
-        y = number
-        [y, x]
+    def extract_coord(s)
+      num = letter_num = 0
+      num_only = false
+
+      s.each_byte do |b|
+        if !num_only && (index = char_index(b))
+          letter_num *= 26
+          letter_num += index
+        elsif index = num_index(b)
+          num_only = true
+          num *= 10
+          num += index
+        else
+          fail ArgumentError
+        end
       end
+      fail ArgumentError if letter_num == 0 || !num_only
+      Excelx::Coordinate.new(num,letter_num)
+    end
+
+    def split_coordinate(str)
+      extract_coordinate(str).to_a
     end
 
     alias_method :ref_to_key, :split_coordinate
 
-    def split_coord(s)
-      if s =~ /([a-zA-Z]+)([0-9]+)/
-        letter = Regexp.last_match[1]
-        number = Regexp.last_match[2].to_i
-      else
-        fail ArgumentError
-      end
-      [letter, number]
+
+    def split_coord(str)
+      coord = extract_coordinate(str)
+      [number_to_letter(coord.column), coord.row]
     end
 
     # convert a number to something like 'AB' (1 => 'A', 2 => 'B', ...)
@@ -74,5 +89,21 @@ def each_element(path, elements)
         yield Nokogiri::XML(node.outer_xml).root if block_given?
       end
     end
+
+    private
+
+    def char_index(byte)
+      if byte >= 65 && byte <= 90
+        byte - 64
+      elsif byte >= 97 && byte <= 122
+        byte - 96
+      end
+    end
+
+    def num_index(byte)
+      if byte >= 48 && byte <= 57
+        byte - 48
+      end
+    end
   end
 end
diff --git a/test/excelx/cell/test_datetime.rb b/test/excelx/cell/test_datetime.rb
index 425830bd..4ab1e187 100644
--- a/test/excelx/cell/test_datetime.rb
+++ b/test/excelx/cell/test_datetime.rb
@@ -2,12 +2,12 @@
 
 class TestRooExcelxCellDateTime < Minitest::Test
   def test_cell_value_is_datetime
-    cell = datetime.new('30000.323212', nil, ['mm-dd-yy'], nil, nil, base_date, nil)
+    cell = datetime.new('30000.323212', nil, ['mm-dd-yy'], nil, nil, base_timestamp, nil)
     assert_kind_of ::DateTime, cell.value
   end
 
   def test_cell_type_is_datetime
-    cell = datetime.new('30000.323212', nil, [], nil, nil, base_date, nil)
+    cell = datetime.new('30000.323212', nil, [], nil, nil, base_timestamp, nil)
     assert_equal :datetime, cell.type
   end
 
@@ -19,7 +19,7 @@ def test_standard_formatted_value
       ['mmm-yy', 'JAN-15'],
       ['m/d/yy h:mm', '1/25/15 8:15']
     ].each do |format, formatted_value|
-      cell = datetime.new '42029.34375', nil, [format], nil, nil, base_date, nil
+      cell = datetime.new '42029.34375', nil, [format], nil, nil, base_timestamp, nil
       assert_equal formatted_value, cell.formatted_value
     end
   end
@@ -30,7 +30,7 @@ def test_custom_formatted_value
       ['h:mm:ss000 mm/yy', '8:15:00000 01/15'],
       ['mmm yyy', '2015-01-25 08:15:00']
     ].each do |format, formatted_value|
-      cell = datetime.new '42029.34375', nil, [format], nil, nil, base_date, nil
+      cell = datetime.new '42029.34375', nil, [format], nil, nil, base_timestamp, nil
       assert_equal formatted_value, cell.formatted_value
     end
   end
@@ -39,7 +39,7 @@ def datetime
     Roo::Excelx::Cell::DateTime
   end
 
-  def base_date
-    Date.new(1899, 12, 30)
+  def base_timestamp
+    DateTime.new(1899, 12, 30).to_time.to_i
   end
 end
diff --git a/test/excelx/cell/test_time.rb b/test/excelx/cell/test_time.rb
index 7619b3ae..25d15f99 100644
--- a/test/excelx/cell/test_time.rb
+++ b/test/excelx/cell/test_time.rb
@@ -5,8 +5,8 @@ def roo_time
     Roo::Excelx::Cell::Time
   end
 
-  def base_date
-    Date.new(1899, 12, 30)
+  def base_timestamp
+    DateTime.new(1899, 12, 30).to_time.to_i
   end
 
   def test_formatted_value
@@ -18,13 +18,13 @@ def test_formatted_value
       ['[h]:mm:ss', '[1]:48:09'],
       ['mmss.0', '4809.0'] # Cell::Time always get rounded to the nearest second.
     ].each do |style_format, result|
-      cell = roo_time.new(value, nil, [:numeric_or_formula, style_format], 6, nil, base_date, nil)
+      cell = roo_time.new(value, nil, [:numeric_or_formula, style_format], 6, nil, base_timestamp, nil)
       assert_equal result, cell.formatted_value, "Style=#{style_format} is not properly formatted"
     end
   end
 
   def test_value
-    cell = roo_time.new('0.0751', nil, [:numeric_or_formula, 'h:mm'], 6, nil, base_date, nil)
+    cell = roo_time.new('0.0751', nil, [:numeric_or_formula, 'h:mm'], 6, nil, base_timestamp, nil)
     assert_kind_of Integer, cell.value
   end
 end
diff --git a/test/files/datetime_timezone_ist_offset_change.ods b/test/files/datetime_timezone_ist_offset_change.ods
new file mode 100644
index 00000000..ebe469bb
Binary files /dev/null and b/test/files/datetime_timezone_ist_offset_change.ods differ
diff --git a/test/files/datetime_timezone_ist_offset_change.xlsx b/test/files/datetime_timezone_ist_offset_change.xlsx
new file mode 100644
index 00000000..62240e92
Binary files /dev/null and b/test/files/datetime_timezone_ist_offset_change.xlsx differ
diff --git a/test/files/so_datetime_timezone_ist_offset_change.csv b/test/files/so_datetime_timezone_ist_offset_change.csv
new file mode 100644
index 00000000..6f602aab
--- /dev/null
+++ b/test/files/so_datetime_timezone_ist_offset_change.csv
@@ -0,0 +1,864 @@
+1941-09-30,1942-08-31,1905-12-31
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\ No newline at end of file
diff --git a/test/formatters/test_csv.rb b/test/formatters/test_csv.rb
index a4443f41..d47d93da 100644
--- a/test/formatters/test_csv.rb
+++ b/test/formatters/test_csv.rb
@@ -100,6 +100,23 @@ def test_bug_datetime_to_csv
     end
   end
 
+  def test_bug_datetime_offset_change
+    # DO NOT REMOVE Asia/Calcutta
+    [nil, "US/Eastern", "US/Pacific", "Asia/Calcutta"].each do |zone|
+      with_timezone(zone) do
+        with_each_spreadsheet(name: "datetime_timezone_ist_offset_change", format: %i[excelx openoffice libreoffice]) do |workbook|
+          Dir.mktmpdir do |tempdir|
+            datetime_csv_file = File.join(tempdir, "datetime_timezone_ist_offset_change.csv")
+
+            assert workbook.to_csv(datetime_csv_file)
+            assert File.exist?(datetime_csv_file)
+            assert_equal "", file_diff("#{TESTDIR}/so_datetime_timezone_ist_offset_change.csv", datetime_csv_file)
+          end
+        end
+      end
+    end
+  end
+
   def test_true_class
     assert_equal "true", cell_to_csv(1, 1)
   end
diff --git a/test/test_helper.rb b/test/test_helper.rb
index 96af5469..9b761afc 100644
--- a/test/test_helper.rb
+++ b/test/test_helper.rb
@@ -154,3 +154,16 @@ def skip_jruby_incompatible_test
   msg = "This test uses a feature incompatible with JRuby"
   skip(msg) if defined?(JRUBY_VERSION)
 end
+
+def with_timezone(new_tz)
+  if new_tz
+    begin
+      prev_tz, ENV['TZ'] = ENV['TZ'], new_tz
+      yield
+    ensure
+      ENV['TZ'] = prev_tz
+    end
+  else
+    yield
+  end
+end