No said:
Here I can not merge cells due to various reasons.
Sounds like a good idea to me!
You don't explain what it is that you are trying to do but just guessing:
="(" & SUM(D1

18)&" How to put Brackets covering two or more cells in Excel
" & SUM(B1:B18)&" )"
Then select the range of cells that you want the formula to appear in and
select:
Format > Cells > Alignment > Horizontal > Center Across Selection
Unlike merging cells, Center Across Selection will still let you select
columns.
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