Coordinates look like the x offset and Y offset are different, and the scales are different for the Excellon.
Please explain.
Same holes.. Excellon file (test_DrillsHoles.XLN): % M48 M72 T01C0.0197 T02C0.0236 % T01 X5056Y13424 X5056Y13424 X826Y13824 X826Y13824 T02 X1526Y624 X4526Y624 M30
Gerber file (test_DrillsHoles.GRB): G75* %MOIN*% %OFA0B0*% %FSLAX24Y24*% %IPPOS*% %LPD*% %AMOC8*
5,1,8,0,0,1.08239X$1,22.5* % %ADD10C,0.0000*% %ADD11C,0.0010*% D10* X000526Y000124D02* X000526Y014124D01* X005526Y014124D01* X005526Y000124D01* X000526Y000124D01* X001408Y000624D02* X001410Y000645D01* X001416Y000665D01* X001425Y000685D01* X001437Y000702D01* X001452Y000716D01* X001470Y000728D01* X001490Y000736D01* X001510Y000741D01* X001531Y000742D01* X001552Y000739D01* X001572Y000733D01* X001591Y000722D01* X001608Y000709D01* X001621Y000693D01* X001632Y000675D01* X001640Y000655D01* X001644Y000635D01* X001644Y000613D01* X001640Y000593D01* X001632Y000573D01* X001621Y000555D01* X001608Y000539D01* X001591Y000526D01* X001572Y000515D01* X001552Y000509D01* X001531Y000506D01* X001510Y000507D01* X001490Y000512D01* X001470Y000520D01* X001452Y000532D01* X001437Y000546D01* X001425Y000563D01* X001416Y000583D01* X001410Y000603D01* X001408Y000624D01* X004408Y000624D02* X004410Y000645D01* X004416Y000665D01* X004425Y000685D01* X004437Y000702D01* X004452Y000716D01* X004470Y000728D01* X004490Y000736D01* X004510Y000741D01* X004531Y000742D01* X004552Y000739D01* X004572Y000733D01* X004591Y000722D01* X004608Y000709D01* X004621Y000693D01* X004632Y000675D01* X004640Y000655D01* X004644Y000635D01* X004644Y000613D01* X004640Y000593D01* X004632Y000573D01* X004621Y000555D01* X004608Y000539D01* X004591Y000526D01* X004572Y000515D01* X004552Y000509D01* X004531Y000506D01* X004510Y000507D01* X004490Y000512D01* X004470Y000520D01* X004452Y000532D01* X004437Y000546D01* X004425Y000563D01* X004416Y000583D01* X004410Y000603D01* X004408Y000624D01* X005526Y014123D02* X000526Y014124D01* X000526Y014124D01* D11* X000426Y013824D02* X001226Y013824D01* X000826Y013424D02* X000826Y014224D01* X000426Y013824D02* X001226Y013824D01* X000826Y013424D02* X000826Y014224D01* X004656Y013424D02* X005456Y013424D01* X005056Y013024D02* X005056Y013824D01* X004656Y013424D02* X005456Y013424D01* X005056Y013024D02* X005056Y013824D01* X004126Y001024D02* X004926Y000224D01* X004126Y000224D02* X004926Y001024D01* X001926Y000224D02* X001126Y001024D01* X001126Y000224D02* X001926Y001024D01* M02*Thanks.