Sub X_24()
Dim P As Range, tablo, ncol%, i&, j%, x$
Set P = [A7:C9] 'à adapter
tablo = P.Resize(P.Rows.Count + 1) 'matrice, plus rapide, au moins 2 éléments
ncol = UBound(tablo, 2)
For i = 1 To UBound(tablo) - 1
For j = 1 To ncol
x = CStr(tablo(i, j))
If IsNumeric(x) Then tablo(i, j) = x * 24
Next j, i
P = tablo
End Sub
Sub DIV_24()
Dim P As Range, tablo, ncol%, i&, j%, x$
Set P = [A7:C9] 'à adapter
tablo = P.Resize(P.Rows.Count + 1) 'matrice, plus rapide, au moins 2 éléments
ncol = UBound(tablo, 2)
For i = 1 To UBound(tablo) - 1
For j = 1 To ncol
x = CStr(tablo(i, j))
If IsNumeric(x) Then tablo(i, j) = x / 24
Next j, i
P = tablo
End Sub