step cycle sum

[Admin]

Hi

may be..

Sub kTest()
    
    Dim r   As Long
    Dim c   As Long
    Dim i   As Long, j As Long
    Dim ka, k(), p
    
    r = Range("e" & Rows.Count).End(3).Row
    c = 12
    
    ka = Range("e3:f" & r)
    
    ReDim k(1 To UBound(ka, 1), 1 To 1)
    
    For i = 1 To UBound(ka, 1) Step c
        j = i
        For r = i To i + c - 1 Step c \ 3
            With Application
                p = Evaluate("row(" & j & ":" & Application.Min(UBound(ka, 1), j + c - 1) & ")")
                k(r, 1) = .Sum(.Index(ka, p, 1))
                k(r + 1, 1) = .Sum(.Index(ka, p, 2)) * -1
                k(r + 2, 1) = k(r, 1) / k(r + 1, 1)
            End With
            j = j + 1
        Next
    Next
    
    Range("q3").Resize(UBound(k, 1)) = k
    
End Sub