Use the identity transformation template
<xsl:template match="@*|node()">
<xsl:copy>
<xsl:apply-templates select="@*|node()"/>
</xsl:copy>
</xsl:template>
and
<xsl:template match="foo">
<xsl:copy>
<xsl:value-of select=". div 100"/>
</xsl:copy>
</xsl:template>
where foo
is the name of the element where you want to change the value.