We have some times from Track and Field events.
How can I use Excel to compare times as a ratio,
or calculate percentages of event times.

ie -
1:04.23 compared as a ratio to 1:05.45
or finding 10% of 1:04.23
or finding 10% of 24.43

There does not seem to be an easy way
to manipulate time as numbers in Excel,
especially with tenths & hundredths.