https://bugs.documentfoundation.org/show_bug.cgi?id=172582

--- Comment #2 from Takenori Yasuda <[email protected]> ---
Reproduced.

Version: 26.8.0.0.beta1 (X86_64)
Build ID: c134df25b92c3052b7df95cfa5a66e061f9c2664
CPU threads: 16; OS: Windows 11 X86_64 (build 26200); UI render: Skia/Raster;
VCL: win
Locale: ja-JP (ja_JP); UI: ja-JP
Calc: threaded Jumbo


I also tested other dates.

Based on the displayed serial values, the threshold appears to lie between
approximately 0.999999994217427 and 0.99999999421745, which is very close to
half a millisecond before midnight.

This issue is not limited to serial value 46132.9999999999; the same behaviour
occurs with other dates as well.

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