Sub TEST()
Dim R&, Arr, Brr, SS&, N&, i&, j&
[H:J].ClearContents
R = Cells(Rows.Count, 1).End(xlUp).Row
Arr = Range("A1:E" & R)
SS = Application.Sum([E:E])
ReDim Brr(1 To SS, 1 To 3)
For i = 1 To UBound(Arr)
For j = Arr(i, 3) To Arr(i, 4)
N = N + 1
Brr(N, 1) = Arr(i, 1)
Brr(N, 2) = Arr(i, 2)
Brr(N, 3) = j
Next j
Next