Symptoms
When saving a decimal value like 123 in SmartForms then retrieve it again using the load function, it returns as 123.000 (as in one-hundred-and-twenty-three-thousand).
Diagnoses
The K2 Blackpearl Service Account has a default region locale of English (United States) or en-US which uses the "." character as the decimal symbol, and the "," character as the 1000 separator (or list separator).
The K2 SmartForms App Pool account was set to a different region.
Resolution
The SmartForms App Pool account has to be set to the correct region, in this case English (United Kingdom) or en-GB and after an IISRESET it should start to work.
The ExecutionCulture inside the web.config for Runtime and Designer were also set to en-GB.