Happy holidays from T-SQL

Curious to know the result of the following query? All you need to do is, in SQL Server, goto SSMS, set the result mode to Text (Press CTRL+T) and then execute the following code

set nocount on select space(17-len(replicate(
char(135),no)))+ replicate(char(135),no*2-1)
from (select top 10 row_number() over (
order by (select 1)) as no from 
(select 0 as no union all select 0 union 
all select 0) as t1 
cross join (select 0 as no union 
all select 0 union all 
select 0) as t2) as t union all 
select space(14)+replicate(char(124),5) union 
all select space(10)+
cast(0x486170707920486F6C6964617973 
as varchar(100))

Question of the month December 2017 – How does ISNUMERIC work on characters d and e?

The following code

select isnumeric('12e3') as result1,
       isnumeric('12d3') as result2

The result is

result1               result2
-----------------   --------------
1                     1

Note that the input has the characters d and e. The question is, In SQL Server,

How does ISNUMERIC function work?