=IF(ISNUMBER(A1),A1/10,CONCAT(TEXT(LEFT(A1,FIND("/",A1,1)-1)/10,"0"),"/",TEXT(RIGHT(A1,LEN(A1)-FIND("/",A1,1))/10,"0")))
=ЕСЛИ(ЕЧИСЛО(A1);A1/10;СЦЕПИТЬ(ТЕКСТ(ЛЕВСИМВ(A1;ПОИСК("/";A1;1)-1)/10;"0");"/";ТЕКСТ(ПРАВСИМВ(A1;ДЛСТР(A1)-ПОИСК("/";A1;1))/10;"0")))