Sub statutEetM()
Dim der&, i&, deb#
deb = Timer
Application.ScreenUpdating = False
der = Cells(Rows.Count, "a").End(xlUp).Row
Range("ak2:ak" & der).Formula = "=IF(OR(RC[-5]=""E"",RC[-5]=""M""),""Non"",""Oui"")"
Range("ak2:ak" & der) = Range("ak2:ak" & der).Value
MsgBox "remplissage colonne AK en " & Format(Timer - deb, "0.00\ sec")
End Sub