At least in terms of memory utilization, it would help to have some comparison, maybe against Excel, in how much memory is utilized to simply have the resultant workbook opened. For instance, if you were to open the final report in both Excel and the "SpreadsheetGear 2012 for Windows" application (available in the SpreadsheetGear folder under the Start menu), what does the Task Manager measure for each of these applications in terms of memory consumption? This may provide some insight as to whether the memory utilization you are seeing in the actual report-building process is unusually high (is there a lot of extra overhead for your routine?), or just typical given the size of the workbook you are generating.
In terms of CPU utilization, this one is a bit more difficult to pinpoint and is certainly dependent on your hardware as well as implementation details in your code. Running a VS Profiler against your routine certainly would be interesting to look into, if you have this tool available to you. Generally speaking, the CPU time could potentially be broken up into a couple broad categories—CPU cycles used to "build" your workbook and CPU cycles to "calculate" it. It could be helpful to better determine which of these is dominating the CPU. One way to do this might be to, if possible, ensure that calculations don't occur until you are finished actually generating the workbook. In fact, avoiding any unnecessary calculations could potentially speed things up...it depends on the workbook, though. You could avoid calculations by setting IWorkbookSet.Calculation to Manual mode and not calling any of the IWorkbook’s "Calculate" methods (Calculate/CalculateFull/CalculateFullRebuild) until you are fished up with this process. If you don't have access to a Profiler too, maybe set some timers, Console.WriteLines and monitor the Task Manager to see how your CPU fluctuates during different parts of your routine. With any luck you might be able to better isolate what part of the routine is taking the most amount of time.
