BIN2OCT is a function in Google Sheets that converts a signed binary number to its octal (base-8) equivalent.

The "signedbinarynumber" argument should be a reference to a cell containing a signed binary number or a valid signed binary number enclosed in double quotes (""). A signed binary number is a binary number that includes a sign bit, which indicates whether the number is positive or negative.

The optional "significant_digits" argument specifies the number of digits that the resulting octal number should have. If omitted, the function will use the minimum number of digits necessary to represent the number.

The function returns an octal number that represents the signed binary number in octal format. The result is interpreted based on two's complement notation. If the sign bit is 1, indicating a negative number, the function will return the two's complement of the binary number.

For example, if the cell A2 contains the signed binary number "0101", which represents 5 in two's complement notation, the formula =BIN2OCT(A2,2) will return the value "05".