Sub chuyen()
Dim a As Long, b As Long, c As Double, i As Long, j As Long, d As Double, lr As Long, e As Double, m As Long
Dim arr
With Sheet1
b = .Range("A" & Rows.Count).End(xlUp).Row
arr = .Range("A1:G" & b).Value
For i = 1 To UBound(arr, 1)
If IsNumeric(arr(i, 2)) = True And a = 0 And arr(i, 1) = "TARGETL" Then
b = i
a = 1
c = arr(i, 2)
m = 0
End If
If arr(i, 1) = "TARGETR" Then
If a = 1 Then
d = (c - arr(i, 2)) / 2
e = arr(b, 2) - d
arr(i, 2) = -d
arr(b, 2) = d
Else
m = m + 1
arr(i, 2) = arr(i, 2) - e
arr(b + m, 2) = arr(b + m, 2) - e
End If
a = 0
End If
Next i
lr = .Range("r" & Rows.Count).End(xlUp).Row
.Range("P1").Resize(lr, 7).ClearContents
.Range("R1").Resize(UBound(arr, 1), 7).Value = arr
End With
End Sub