luhpro

1. Sub nn()
   
2.   Dim lRow As Long
   
3.   
   
4.   lRow = Rows.Count
   
5.   Do Until lRow = 1
   
6.     lRow = Cells(lRow, 13).End(xlUp).Row
   
7.     If Cells(lRow, 12) <> 0 And Cells(lRow, 12) <> "" Then
   
8.       Cells(lRow, 14) = (Cells(lRow, 13) - Cells(lRow, 12)) / Cells(lRow, 12)
   
9.     Else
   
10.       Cells(lRow, 14) = (Cells(lRow, 13) - Cells(lRow, Cells(lRow, 13).End(xlToLeft).Column)) / Cells(lRow, Cells(lRow, 12).End(xlToLeft).Column)
    
11.     End If
    
12.     lRow = lRow - 1
    
13.   Loop
    
14. End Sub

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