To create a copy of a Numbers spreadsheet in another format—PDF, Microsoft Excel, CSV, or Numbers ’09—you export the spreadsheet in that format. Exporting creates a copy of your spreadsheet in the new format, and it’s useful when you’re sending the spreadsheet to people who may use different software from you. Any changes you make to the exported spreadsheet don’t affect the original.
In the spreadsheet manager, tap 
, then tap Open in Another App.
Tap the spreadsheet you want to open.
Tap a format (you see only formats supported by the apps installed on your device).
A copy of your spreadsheet is created.
Tap Choose App, then select the app you want.
If you want to send a copy of a spreadsheet in a different format, you can do so when you send it. See Send a copy of a spreadsheet for more information.