Handling old XLS timestamp swaps minutes and seconds?

My company’s timesheet software exports XLS files with the old XLS timestamp format (fractional numbers for days since 1900 and fraction of 86400 seconds). Take e.g. 45672,32292, this would be 2025-01-15-07:45:00, but Calc displays and handles it as 07:00:45. I’m using the current LO from Fedora 41 repository.
When I’m trying to manually calculate the correct time I run into rounding problems.

=INT(A1)+TIME(HOUR(A1);SECOND(A1);MINUTE(A1))

How can we see it?

calc-xls

$ oocalc --version
LibreOffice 24.8.4.2 480(Build:2)

Sorry, but you show not 45672,32292, but 45672,2921875; and the latter is correctly 2025-01-15 07:00:45.