If you must open it, ensure you have an active antivirus and consider opening it in a or Protected View without enabling macros unless you trust the author.
Inside the .rar file, you will likely find a workbook that has been saved specifically as an "Excel Macro-Enabled Workbook" to preserve its underlying code. ⚠️ Security Warning
Because .rar files named "MAKRO" contain , they are often used by bad actors to distribute malware.
It typically contains Excel files (often with .xlsm or .xls extensions) that include Macros (automated scripts written in VBA).