Be aware of number of digits in epoch time. Usually they are ten (1534936923) ,then use:
=(A1 / 86400) + 25569
For thirteen digits (1534936923000) of epoch time adjust the formula:
=(LEFT(A1,LEN(A1)-3) / 86400) + 25569
to avoid
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Dates or times that are negative or too large display as ######
See more on https://www.epochconverter.com/