In a blank cell somewhere on your worksheet enter the number 100.  Then copy
the cell you've just entered, select the cell that has the value 5394 and
click EDIT in the menu and select PASTE SPECIAL.  In the dialog box select
DIVIDE from the OPERATION panel about mid dialog box and click OK.  This will
divide your value and give the desired result.

Now, if you want to enter data without having to enter a decimal point you
can do the following:

Click TOOLS in the menu
Select OPTIONS
Click the EDIT tab
Click the FIXED DECIMALS check box
If necessary, set the number of decimal positions to 2

Hope this helps.

go to tools | options | Edit tab | check fixed decmical option |
places type 2

click ok

once the above steps done & whenever u type the number in excel sheet
eg., 1234 it convert into 12.34.