Sub test()
Dim t, n&, i&
With Feuil1: t = .Range(.Cells(2, "c"), .Cells(.Rows.Count, "c").End(xlUp)): End With
For i = 1 To UBound(t)
If Len(t(i, 1)) > 0 Then n = n + 1: t(n, 1) = t(i, 1)
Next i
If n > 0 Then
Feuil2.Range("c2").Resize(, n) = Application.Transpose(t)
Feuil2.Range("c2").Resize(, n).NumberFormat = "0.00%"
End If
End Sub