Sub Inserer()
Dim t, i&, n&, max&, pref
Columns("b:b").Clear
Range("b1") = "insert"
t = Range("a2:a" & Cells(Rows.Count, "a").End(xlUp).Row)
For i = 1 To UBound(t): n = n + Mid(t(i, 1), InStr(t(i, 1), "=") + 1, 99): Next
ReDim v(1 To n, 1 To 1): n = 0
For i = 1 To UBound(t)
pref = Left(t(i, 1), InStr(t(i, 1), "="))
max = 1 * Mid(t(i, 1), InStr(t(i, 1), "=") + 1, 99)
For j = 1 To max: n = n + 1: v(n, 1) = pref & j: Next
Next i
Range("b2").Resize(UBound(v)) = v
End Sub