Private Sub Worksheet_Change(ByVal Target As Range)
Dim rng As Range, cel As Range
Set rng = Range("A:A") 'Change as required
Set rng = Intersect(rng, Target)
If Not rng Is Nothing Then
rng.NumberFormat = "#,##0.00;-#,##0.00"
Application.EnableEvents = False
For Each cel In rng
If IsNumeric(cel) Then If cel = Int(cel) Then cel = cel / 100
Next
Application.EnableEvents = True
End If
End Sub