/usr/share/php/phpdocx/excel/[Content_Types].xml is in php-phpdocx 3.0+dfsg-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | <?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<Types xmlns="http://schemas.openxmlformats.org/package/2006/content-types"><Override PartName="/xl/theme/theme1.xml" ContentType="application/vnd.openxmlformats-officedocument.theme+xml"/><Override PartName="/xl/styles.xml" ContentType="application/vnd.openxmlformats-officedocument.spreadsheetml.styles+xml"/><Override PartName="/xl/tables/table1.xml" ContentType="application/vnd.openxmlformats-officedocument.spreadsheetml.table+xml"/><Default Extension="rels" ContentType="application/vnd.openxmlformats-package.relationships+xml"/><Default Extension="xml" ContentType="application/xml"/><Override PartName="/xl/workbook.xml" ContentType="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet.main+xml"/><Override PartName="/docProps/app.xml" ContentType="application/vnd.openxmlformats-officedocument.extended-properties+xml"/><Override PartName="/xl/worksheets/sheet1.xml" ContentType="application/vnd.openxmlformats-officedocument.spreadsheetml.worksheet+xml"/><Override PartName="/xl/sharedStrings.xml" ContentType="application/vnd.openxmlformats-officedocument.spreadsheetml.sharedStrings+xml"/><Override PartName="/docProps/core.xml" ContentType="application/vnd.openxmlformats-package.core-properties+xml"/></Types>
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