The EXCEL Time function converts a date specification into the EXCEL time or an EXCEL time into the corresponding date.
The EXCEL time is a time definition developed for the Microsoft EXCEL program. The EXCEL time counts the past days since January 1, 1900, 00:00 UTC.
WICHTIG: EXCEL has a Bug – because Excel incorrectly assumes that the year 1900 is a leap year – Office | Microsoft Learn.
IMPORTANT: the conversion always starts from UTC. I.e. the local time should be converted to UTC accordingly. This means that the time zones or the summer/winter time have to be taken into account.