Hi ,
As Faseeh has posted , if you are going to use a formula , the only way to indent is to convert the data into text , which means if you have numbers in the cells , you will not be able to use them as numbers.
The alternatives are VBA , and CF ; using CF , you can put the condition in your CF formula , and choose a custom format where the number of spaces required are inserted in the format. Thus a format having 5 leading spaces followed by a 0 will retain the numeric format , and at the same time display the number properly indented ; for this to work , you will have to choose a default format of left aligned ; if you want the default format to be right aligned , then you need to use a CF format of 0 followed by 5 trailing spaces , so that the resulting number will be displayed properly indented.
Narayan