Files with CSV (Comma Separated Values) extension represent plain text files that contain records of data with comma separated values. Each line in a CSV file is a new record from the set of records contained in the file. Such files are generated when data transfer is intended from one storage system to another. Since all applications can recognize records separated by comma, import of such data files to database is done very conveniently.
The XLTM file extension represents files that are generated by Microsoft Excel as Macro-enabled template files. XLTM files are similar to XLTX in structure other than that the later doesn't support creating template files with macros. Such template files are used to generate and set the layout, formatting, and other settings along with the macros to facilitate creating similar XLSX files then.
You can also convert CSV into many other file formats. Please see the complete list below.