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    <body><span class="vcard"><a class="email" href="mailto:miguelangelrv@libreoffice.org" title="m.a.riosv <miguelangelrv@libreoffice.org>"> <span class="fn">m.a.riosv</span></a>
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          <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - FILEOPEN XLSX TEXT formula gives different result than in Excel"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=131536">bug 131536</a>
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          <tr>
            <th>What</th>
            <th>Removed</th>
            <th>Added</th>
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           <td style="text-align:right;">CC</td>
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           <td>miguelangelrv@libreoffice.org
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            <b><a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - FILEOPEN XLSX TEXT formula gives different result than in Excel"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=131536#c4">Comment # 4</a>
              on <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - FILEOPEN XLSX TEXT formula gives different result than in Excel"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=131536">bug 131536</a>
              from <span class="vcard"><a class="email" href="mailto:miguelangelrv@libreoffice.org" title="m.a.riosv <miguelangelrv@libreoffice.org>"> <span class="fn">m.a.riosv</span></a>
</span></b>
        <pre>At least in calc TEXT() it's not need for the formula.

Not sure empty string it's a valid option for TEXT() function.
<a href="https://docs.oasis-open.org/office/OpenDocument/v1.3/csprd02/part4-formula/OpenDocument-v1.3-csprd02-part4-formula.pdf">https://docs.oasis-open.org/office/OpenDocument/v1.3/csprd02/part4-formula/OpenDocument-v1.3-csprd02-part4-formula.pdf</a>
6.20.23 TEXT
Summary: Return the value converted to a text.
Syntax: TEXT( ScalarX ; TextFormatCode )
Returns: TextConstraints:
The FormatCode is a sequence of characters with an implementation-defined
meaning.
Semantics: Converts the value X to a Text according to the rules of a number
format code passed as FormatCode and returns it.</pre>
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