The document discusses how to read Excel files in Java using the Apache POI API. It explains that Java does not have built-in support for Excel files, but the Apache POI library can be used to read and write Excel (.xls and .xlsx) files. It provides code samples to read data from Excel files, including reading specific cell values. It also demonstrates how to handle Excel files, extract workbook, sheet, row and cell objects, and get cell values and types using the Apache POI classes.