timer0 clock

When timer0 uses 32 kHz as a clock,
Timing time calculation formula = 1/32K*TIM0_ON
The result is not correct. Is it correct for me to do this calculation?

void timer_init(void)
{
set_tmr_enable(CLK_PER_REG_TMR_ENABLED);
timer0_init(TIM0_CLK_32K, PWM_MODE_ONE, TIM0_CLK_NO_DIV);
timer0_set(100, 0, 0);
timer0_enable_irq();
timer0_start();
}

Timing time = 1/32K * 100 = 3.125ms
The test time is 9.61ms