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Not necessarily. If you are not sure how it will develop then it is better to do the formatting later as you are doing it. That way you can clearly see what cells contain data and know what way you want to format them. If you know exactly what way the sheet is going to be before starting, you could do the formatting first.

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12y ago
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12y ago

No. You can format a cell either before or after entering the data into it.

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Q: Do you have to format a cell before you put data in it?
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