DATETIME() can be used to convert numeric calculations directly to (date)time:
|[industry time]||DATETIME( [industry time] / 24 ) format: hh:nn|
Online help states that it can take number expressions, but would wish it also showed some examples of it:
Returns a datetime given a number, string, or date expression.
DATETIME(“April 15, 2005 07:59:00”) = April 15, 2005 07:59:00