Time.ToRecord Function in Power Query
The Time.ToRecord function in Power Query returns a record containing parts of a Date value.
Syntax
 Time.ToRecord(time as time) as record 
The function has the following parameter:
- time: A time value (e.g., #time(14, 30, 45)) that we want to break down into parts: Hour, Minute, and Second.
 
Example:
Power Query M
let
    Source = Time.ToRecord(#time(20, 54, 25))
in
    Source   The output of the above code is shown in the image below:

Power Query M
[
    Hour = 20,
    Minute = 54,
    Second = 25
]