xny/vendor/phpoffice/phpspreadsheet/tests/data/Calculation/Web/URLENCODE.php

<?php

return [
    [
        'http%3A%2F%2Fcontoso.sharepoint.com%2Fteams%2FFinance%2FDocuments%2FApril%20Reports%2FProfit%20and%20Loss%20Statement.xlsx',
        'http://contoso.sharepoint.com/teams/Finance/Documents/April Reports/Profit and Loss Statement.xlsx',
    ],
    [
        '#VALUE!',
        123,
    ],
];