Time is represented internally by a fraction of 1, where 1 is 24 hours. So 12
hours is 0.5, 6 hours 0.25, 1 hour is 0.0416667, etc.

In your case, the formula is =A1/24, and format the cell with a time format.
You should now see 04:54 in the cell.

Stephane.

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