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Sub TEST_1()
Dim xR As Range, T$(2), S$(2), N%
For Each xR In Range([a2], [a65536].End(3))
    T(1) = xR: T(2) = xR(1, 2)
    If T(1) <> S(1) Then S(1) = T(1): S(2) = "\\": N = 0
    N = N - (T(2) <> S(2))
    S(2) = T(2)
    xR(1, 3) = N
Next
End Sub

Sub TEST_2()
Dim xR As Range, T$, TT$, S$, SS$, N%
For Each xR In Range([a2], [a65536].End(3))
    T = xR: TT = T & "\" & xR(1, 2)
    N = N * -(T = S) - (TT <> SS)
    S = T: SS = TT
    xR(1, 3) = N
Next
End Sub