Like all Excel time, the result is anumber that represents a fractional day.
To see results formatted as time, apply a time-basednumber format.
When the total time exceeds 24 hours, the TIME function will “reset” to zero.
Notice TIME returns 0 for 24 hours and 48 hours above.
Excel will display 72:00:00.
First, TIME will only accept whole numbers for hours, minutes, and seconds.
If you supply decimal values, the decimal portion of the number will be discarded.
If you provide inputs that would create a negative time, TIME will return a #NUM!