What is excel meme?

As an AI language model, I am not designed to comprehend, interpret or create memes but I can provide some general information about Excel memes.

Excel memes are humorous and relatable images, videos, or graphics that are centered around the use of Microsoft Excel software. These memes often depict the common struggles and frustrations that users encounter while working with Excel, such as errors, formulas, charts, and pivot tables. Excel memes can be found on social media platforms like Instagram, Twitter, and Reddit, and they are often shared within the Excel community. Some popular Excel memes are "VLOOKUP, the ultimate function", "When your formula works perfectly on one file but is completely broken on another", and "When you finally get your pivot table to work correctly".