The IMSUB formula is designed to return the difference of two complex numbers in x + yi or x + yj text format and is used primarily in Engineering formulas. It does not accept using a cell reference as input. The results of the formula are formatted as text, not numbers and therefor you will not be able to reformat the contents of the cell. Text has no decimal places.
An example of the use for this formula would be:
=IMSUB("13+4i","5+3i")
which would return the difference between the two complex numbers, in this case:
8 + i
If you want to find the difference between the contents of two cells, use:
=sum(B5-C5) or shortened to
=B5-C5
and then decrease the decimal places to just one decimal if necessary.
Note: If you increase the decimal places displayed in the =SUM cell, you'll see there is also a 2 in the decimal number at exactly the same place where you see it in your =IMSUB results. This is due to the fact that Excel can't add, or subtract for that matter, beyond a certain number of decimal places! ;) If you need to correct the results for use in delicate calculations later, use the round function ie:
=ROUND(B5-C5,1)
.