Are these xls files that you have opened previously (and now will not) or are they files received recently that have never opened in Numbers? Are they all from the same person?
The xls format is old. Wasn't it replaced by xlsx twenty years ago? Who is still sending out xls files? With Apple's disdain for backward compatibility I am surprised any xls files can be opened in Numbers.
The xls format is also more than just one format. The '95 version of it and the '97-2004 version are still in the list of file types Excel will save as. I can open '97-2004 xls files in Numbers but not the earlier version. It is also used as an extension when the actual file is not actually in xls format. This used to be reported here kind of frequently regarding tables downloaded from the web in "Excel compatible" format. I think they were actually csv files if I recall correctly.