XL 2016 Créer des lignes issues d'un tableau

Sub LigntoCol()
Dim tabini() As Variant
Dim tabfin() As Variant
tabini = Range("A7:C10").Value
For i = LBound(tabini, 1) To UBound(tabini, 1)
    nb = nb + Len(tabini(i, 1)) - Len(WorksheetFunction.Substitute(tabini(i, 1), ",", "")) + 1
Next i
ReDim tabfin(1 To nb, 1 To 3)
k = 1
For i = LBound(tabini, 1) To UBound(tabini, 1)
    ele = Split(tabini(i, 1), ",")
    For j = LBound(ele) To UBound(ele)
        tabfin(k, 1) = ele(j)
        tabfin(k, 2) = tabini(i, 2)
        tabfin(k, 3) = tabini(i, 3)
        k = k + 1
    Next j
Next i
Range("A12").Resize(UBound(tabfin, 1), UBound(tabfin, 2)) = tabfin
End Sub