Can not copy data with VBA code

[Susan1234]

With the help of the below code I am not able to copy the text in text files in excel cell if the text in file starts with "="
How can I modify the code?

Sub santa()
    Dim r As Range, txt As String, msg As String
    With Sheets("input")
        For Each r In .Range("a2", .Range("a" & Rows.Count).End(xlUp))
            If r <> "" Then
                If Dir(r.Text) <> "" Then
                    txt = CreateObject("Scripting.FileSystemObject").OpenTextFile(r.Text).ReadAll
                    r(, 2) = txt
                    r(, 3) = Join(Filter(Split(txt, vbNewLine), "VBA-2", True, 1), vbLf)
                Else
                    msg = msg & vbLf & r.Text
                End If
            End If
        Next
    End With
    If Len(msg) Then MsgBox "File not fouond" & msg
End Sub