well without looking at the sheet, the difference of 4 and 100 is a formatting problem.
24 hours in a day, 24, 48, 72, 96, 4 days 4 hours....
The cell in 20 Jan is still formated as a "normal" time, instead of the [h]:mm format you have in 6 Jan
The Total Special Leave is likely to be the same problem, looking at your spreadsheet... it isnt. The problem is you have merged cells, merged cells are "located" on the left most column, i.e. O:O instead of the P
you have right now in the SUM
Edit: if you are unsure where the values are in column O or Column P, a simple solution is to just sum both O and P
=Sum(O5
19) instead of =Sum(P5
19)
Really cant see much reason for all the extra work of the merged cells, why not keep more into individual cells rather than merged cells and save yourself not only a lot of work but also a lot of headaches like this O vs P problem
24 hours in a day, 24, 48, 72, 96, 4 days 4 hours....
The cell in 20 Jan is still formated as a "normal" time, instead of the [h]:mm format you have in 6 Jan
The Total Special Leave is likely to be the same problem, looking at your spreadsheet... it isnt. The problem is you have merged cells, merged cells are "located" on the left most column, i.e. O:O instead of the P

Edit: if you are unsure where the values are in column O or Column P, a simple solution is to just sum both O and P
=Sum(O5


Really cant see much reason for all the extra work of the merged cells, why not keep more into individual cells rather than merged cells and save yourself not only a lot of work but also a lot of headaches like this O vs P problem