Sub statutEetMbis2()
Dim t1, t2, i&, deb#
deb = Timer
t1 = Range("af2:af" & Cells(Rows.Count, "a").End(xlUp).Row).Value
ReDim t2(LBound(t1, 1) To UBound(t1, 1), LBound(t1, 2) To UBound(t1, 2))
For i = LBound(t1, 1) To UBound(t1, 1)
If t1(i, 1) = "M" Or t1(i, 1) = "E" Then t2(i, 1) = "Non" Else t2(i, 1) = "oui"
Next i
Cells(2, 37).Resize(UBound(t2, 1), UBound(t2, 2)) = t2
MsgBox "remplissage colonne AK en " & Format(Timer - deb, "0.00\ sec")
End Sub