Probably an issue with converting decimal to binary. See related answer:
Simple HLOOKUP Failing with Excel 2010
This appears to be a limitation of storing floating point numbers in binary - as described here: http://support.microsoft.com/kb/214118
Many combinations of arithmetic operations on floating-point numbers
in Microsoft Excel and Microsoft Works may produce results that appear
to be incorrect by very small amounts. For example, the equation
=1*(.5-.4-.1) may be evaluated to the quantity (-2.78E-17), or -0.0000000000000000278 instead of 0.
This problem is not unique to excel either but rather a result of:
IEEE 754 specifies that numbers be stored in binary format to reduce
storage requirements and allow the built-in binary arithmetic
instructions that are available on all microprocessors to process the
data in a relatively rapid fashion. However, some numbers that are
simple, nonrepeating decimal numbers are converted into repeating
binary numbers that cannot be stored with perfect accuracy.