Why won't my program use more than 25% of the CPU?

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My issue is a little more intreaging as my work PC locks at 25% CPU useage when running certain large Excel files, but when I interogate Task Manager I find that it seems to be usnig 50% of core 3 and 50% of core 4. I assume this si a little harder to explain, as it is obviously splitting the process across two cores of my quad core, but using all of neither of them. any ideas???

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