PhpSpreadsheet/tests/data/Shared/Date/ExcelToTimestamp1904.php

<?php

// Excel DateTimeStamp        Result            Comments

return [
    [
        -1956528000,
        1462,
    ],
    [
        -1956441600,
        1463,
    ],
    [
        -158803200,
        22269,
    ],
    [
        126316800,
        25569,
    ],
    [
        534384000,
        30292,
    ],
    [
        1339545600,
        39611,
    ],
    // 06:00:00
    [
        21600,
        0.25,
    ],
    // 08:00.00
    [
        28800,
        0.3333333333333333333,
    ],
    // 02:57:46
    [
        46933,
        0.54321,
    ],
];