Special consideration regarding time formats in Excel
As times in Excel are simply numerical values, a specified number of seconds can be converted to an equivalent time value through simple arithmetic.
The decimal value representing 1 second in Excel is calculated as follows:
1 second = 1 / 86400
Example:
After you have performed this time conversion, in Excel, make sure that you format the applicable cells in the wanted time format. The standard Excel time format hh:mm:ss will display times up to 24 hours. However, if the time value is greater than 24 hours, you will need to use a formatting definition that uses square brackets around the hour (eg. [h]:mm:ss or [hh]:mm:ss, etc.)