Как это?
Public Sub testing()
Dim i As Long
Application.ScreenpUpdating = False
With ActiveSheet
For i = 1 To .Cells(.Rows.Count, "N").End(xlUp).Row Step 3
.Cells(i + 1, "A") = .Cells(i, "N")
.Cells(i + 1, "D") = .Cells(i + 1, "N")
.Cells(i + 1, "C") = .Cells(i + 2, "N")
Next i
End With
Application.ScreenpUpdating = True
End Sub
Преобразует столбец N влево, как показано:
![data](https://i.stack.imgur.com/Mlr28.png)
Вы можете удалить или скрыть пустые строки столбца A с помощью
.Range(.Cells(2, "A"), .Cells(.Cells(.Rows.Count, "N").End(xlUp).Row, "A")).SpecialCells(xlBlanks).Delete
или
.Range(.Cells(2, "A"), .Cells(.Cells(.Rows.Count, "N").End(xlUp).Row, "A")).SpecialCells(xlBlanks).EntireRow.Hidden = True