diff --git a/lib/roo/excelx/cell/time.rb b/lib/roo/excelx/cell/time.rb
index a1f08642..5fed1e2f 100644
--- a/lib/roo/excelx/cell/time.rb
+++ b/lib/roo/excelx/cell/time.rb
@@ -13,7 +13,7 @@ def initialize(value, formula, excelx_type, style, link, base_date, coordinate)
           super
           @format = excelx_type.last
           @datetime = create_datetime(base_date, value)
-          @value = link ? Roo::Link.new(link, value) : (value.to_f * 86_400).to_i
+          @value = link ? Roo::Link.new(link, value) : (value.to_f * 86_400).round.to_i
         end
 
         def formatted_value
diff --git a/spec/lib/roo/excelx/cell/time_spec.rb b/spec/lib/roo/excelx/cell/time_spec.rb
new file mode 100644
index 00000000..214443f6
--- /dev/null
+++ b/spec/lib/roo/excelx/cell/time_spec.rb
@@ -0,0 +1,15 @@
+require 'spec_helper'
+
+RSpec.describe Roo::Excelx::Cell::Time do
+  it "should set the cell value to the correct number of seconds" do
+    value = 0.05513888888888888 # '1:19:24'
+    excelx_type = [:numeric_or_formula, "h:mm:ss"]
+    base_timestamp = Date.new(1899, 12, 30).to_time.to_i
+    time_cell = Roo::Excelx::Cell::Time.new(value, nil, excelx_type, 1, nil, base_timestamp, nil)
+    expect(time_cell.value).to eq(1*60*60 + 19*60 + 24) # '1:19:24' in seconds
+    # use case from https://github.com/roo-rb/roo/issues/310
+    value = 0.523761574074074   # '12:34:13' in seconds
+    time_cell = Roo::Excelx::Cell::Time.new(value, nil, excelx_type, 1, nil, base_timestamp, nil)
+    expect(time_cell.value).to eq(12*60*60 + 34*60 + 13) # 12:34:13 in seconds
+  end
+end
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