Hello,
Thank you for your inquiry.
Regarding the issue with text positioning, I have reproduced it and logged it into our issue tracking system with the reference number
SPIREXLS-5610.
For the font discrepancy, when I opened the document using Adobe Acrobat, I observed that the font size displayed in Excel is 10 pt, whereas in the PDF, it appears as 9.2 pt.

- xls.png (32.33 KiB) Viewed 22 times

- spire.png (80.81 KiB) Viewed 22 times
However, when I manually converted your xlsx file to a PDF using Microsoft Excel 2019 and opened it with Adobe Acrobat, the font size was displayed as 9.17 pt.

- MS_Excel.png (82.12 KiB) Viewed 22 times
I have uploaded two PDF files for your reference:
The PDF converted by Spire.XLS: spire.pdf
The PDF converted by Microsoft Excel 2019: ms_excel.pdf
Based on the PDF result converted according to Microsoft Excel standards, a slight difference in font size is considered normal.
Sincerely,
Amy
E-iceblue support team