code: public static function VALUE($value = '')
      {
          $value = Functions::flattenSingleValue($value);
  
          if (!is_numeric($value)) {
              $numberValue = str_replace(
                  StringHelper::getThousandsSeparator(),
                  '',
                  trim($value, " \t\n\r\0\x0B" . StringHelper::getCurrencyCode())
              );
              if (is_numeric($numberValue)) {
                  return (float) $numberValue;
              }
  
              $dateSetting = Functions::getReturnDateType();
              Functions::setReturnDateType(Functions::RETURNDATE_EXCEL);
  
              if (strpos($value, ':') !== false) {
                  $timeValue = DateTime::TIMEVALUE($value);
                  if ($timeValue !== Functions::VALUE()) {
                      Functions::setReturnDateType($dateSetting);
  
                      return $timeValue;
                  }
              }
              $dateValue = DateTime::DATEVALUE($value);
              if ($dateValue !== Functions::VALUE()) {
                  Functions::setReturnDateType($dateSetting);
  
                  return $dateValue;
              }
              Functions::setReturnDateType($dateSetting);
  
              return Functions::VALUE();
          }
  
          return (float) $value;
      }
docs: VALUE.
  
  @param mixed $value Value to check
  
  @return bool