Start from the accuracy of the tool, because no conversion can be better than the wrench that applies it. Hand torque tools are governed by ISO 6789-1:2017, which for Class A click-type wrenches permits a maximum relative deviation of ±4% over the tool’s working range — and individual wrenches in service, uncalibrated for years, drift beyond that. A ±4% band around a 100 N·m spec is ±4 N·m. Against that, the rounding this page applies is invisible: one decimal of ft·lb is 0.14 N·m, about 0.14% of the value — roughly a thirtieth of the wrench’s own tolerance.
That comparison gives a simple quoting rule: one decimal place for ft·lb values, one for N·m at bench precision, and inch-pound values to the nearest whole pound (the 12:1 ratio means whole inch-pounds are a finer resolution than tenths of a foot-pound). The tables on this page follow exactly that rule. Two decimals earn their place only where the number itself is the deliverable — a documented calibration procedure, a test report, or a factor table like the one above — and never at the wrench, where a drum cannot be set to them anyway.
The one place rounding genuinely bites is the round trip. Convert 73.8 ft·lb back to metric and you get 100.01 N·m — harmless. But convert, round to a whole number, convert back, and round again at every step, and errors accumulate: 73.756 → 74 ft·lb → 100.3 N·m → 100 N·m still looks fine here, yet the same chain applied to a small value — 5.9 ft·lb → 6 → 8.13 N·m — has drifted 1.7% from the 8 N·m you started with, purely from digits. The fix is procedural: convert once in the correct direction, round to the quoting rule, and stop. Never re-derive a target that has already been written down.
Direction checks are the final guard. Because 1 N·m ≈ 0.74 ft·lb, a correct metric-to-imperial conversion always makes the number a bit smaller; because 1 ft·lb ≈ 1.36 N·m and 1 N·m ≈ 8.85 in·lb, imperial-to-metric and metric-to-inch conversions make it larger. If your result moved the wrong way, or barely moved at all when converting between distinct units, stop and check which factor you used — the magnitude error from an inverted factor is 36% or more, and on a torque spec that is the difference between a preloaded joint and a broken one.