|The trailing zeros are the main problem, as Excel will drop them, so 7.40 becomes 7.4|
Here is a work around.
With your numbers in column A
in column B enter the formula: =TEXT(A1,"00.00")
which will convert your number to text and retain any trailing zeros
Your column B should look like: 07.40
Next, in column C enter the formula:
Which will now convert your text string back into a time and
by multiplying by 24 get your decimal number.
See how that works.