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 ½Æ»s¥N½XSub nn()
  Dim iCol1%, iCol2%
  Dim lRows As Long, lRow As Long
  
  lRows = Cells(Rows.Count, 1).End(xlUp).Row
  For lRow = lRows To 2 Step -1
    If Cells(lRow, 13) <> 0 And Cells(lRow, 13) <> "" Then
      If Cells(lRow, 12) <> 0 And Cells(lRow, 12) <> "" Then
        Cells(lRow, 14) = (Cells(lRow, 13) - Cells(lRow, 12)) / Cells(lRow, 12)
      Else
        Cells(lRow, 14) = (Cells(lRow, 13) - Cells(lRow, Cells(lRow, 13).End(xlToLeft).Column)) / Cells(lRow, Cells(lRow, 12).End(xlToLeft).Column)
      End If
    Else
      iCol1 = Cells(lRow, 13).End(xlToLeft).Column
      iCol2 = Cells(lRow, iCol1).End(xlToLeft).Column
      If iCol1 <> 1 And iCol2 <> 1 Then
        Cells(lRow, 14) = (Cells(lRow, iCol1) - Cells(lRow, iCol2)) / Cells(lRow, iCol2)
      End If
    End If
  Next lRow
End Sub
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