The optionalformatargument controls the structure of the output.

The strict format option will also wrap text values in double quotes ("").

VALUETOTEXT Function

The Excel VALUETOTEXT function converts a value to text.

Excel VALUETOTEXT function

By default, text values pass though unaffected.

However, in strict mode, text values are enclosed in double quotes ("").

in a text string with the number format of your choice.

Excel TEXT function