Sub conversion()
Application.ScreenUpdating = False
For n = 4 To Range("L" & Rows.Count).End(xlUp).Row
While InStr(Range("L" & n), "-") <> 0
Range("M" & n) = Range("M" & n) & ";" & Mid(Range("L" & n), InStr(Range("L" & n), "-") - 6, 9)
Range("L" & n) = Replace(Range("L" & n), Mid(Range("L" & n), InStr(Range("L" & n), "-") - 6, 9), "")
Wend
Next n
For n = Range("L" & Rows.Count).End(xlUp).Row To 4 Step -1
x = Split(Range("M" & n), ";")
If UBound(x) > -1 Then
Range("M" & n) = x(1)
Range("L" & n) = Replace(Range("L" & n), ",", "")
For m = 2 To UBound(x)
Rows(n).Insert
Range("M" & n) = x(m)
Range("A" & n + 1 & ":L" & n + 1).Copy Destination:=Range("A" & n)
Next m
End If
Next n
Application.ScreenUpdating = True
End Sub