This could allow a malicious actor to craft malicious formulas to then exploit vulnerabilities in the spreadsheet software or to execute commands to gain access to the victim';s PC.
CVSS score is a way to evaluate and rank reported vulnerabilities in a standardized and repeatable way but which is not ideal for WordPress.
This security issue has a low severity impact and is unlikely to be exploited.
Update to version 1.16.3.6 or later to remove the vulnerability. Patchstack users can turn on auto-update for vulnerable plugins only.