Thank you all for reply.
You are right, 1 degC is represented as 274.15 internally.

BUT how the internal number is converted to degC?
It shows that 274.150 (SGL) - 273.150 (SGL) could have an exact binary
representation 1 (with exponent = 0 and mantissa = 1). For examples:

274.150 (SGL) - 273.150 (SGL) results 1,
exponent = 0
mantissa = 1

275.150 (SGL) - 273.150 (SGL) results 2,
exponent = 1
mantissa = 1

276.150 (SGL) - 273.150 (SGL) results 3,
exponent = 1
mantissa = 1.5

.....

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