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This is a long standing known issue with Excel vs FileMaker. You can search this info out in the Knowledge Base if you need to know more.
Floating point numbers are stored in both systems in binary scientific notation, but they don't use the same number of significant digits for the Mantissa. Thus a number imported from Excel may display differently by a very small amount due to this difference between the two systems.
It's sometimes necessary to round the values from Excel after import, but with a large number of decimal places in order to clean up the data.
Many thanks for quick reply.