"PWS" wrote...
....
=TEXT(2.753;"0.00")&" / "&TEXT((2.848-INT(2.848))*100;"00")

Obviously on the workbook the values as cell references

Using the follwoing example I get a 'wrong' result.

2.850 - 2.995 should be shown as 2.85 / 00, but is shown as
2.85 / 100.

I do not understand how 995 becomes 100 rtaher than 00, when the
format requested is "00", but it does.

Well, it's not 995, it's 99.5, and it rounds up to 100, and 100 in
"00" format displays as 100. If you want to it to round to be 00, you
need to toss in ROUND and MOD calls.

=TEXT(A2,"0.00 \/ ")&TEXT(MOD(ROUND((B2-INT(B2))*100,0),1),"00")