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Well, I think rounding is the key, we are dealing with the precision for decimal numbers and their binary representation.

Enter in a cell: 00:00:01
change the format to a number with 16 decimal positions: 0,0000115740740740

With operations without rounding we can have differences in the last numbers of the precision, that can change the RANK() between two numbers in appearance equals.

Round with seven decimal places must be enough to preserve up to hundredths.

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