С TEXTJOIN:
=TEXTJOIN(", ",,FILTERXML("<a><b>"&SUBSTITUTE(SUBSTITUTE(A1,",","</b><b>"),"-","</b><b>")&"</b></a>","//b["&(ROW($ZZ$1:INDEX($ZZ:$ZZ,LEN(A1)-LEN(SUBSTITUTE(A1,",",""))+1))-1)*2+1&"]")&"-"&TEXT(FILTERXML("<a><b>"&SUBSTITUTE(SUBSTITUTE(A1,",","</b><b>"),"-","</b><b>")&"</b></a>","//b["&(ROW($ZZ$1:INDEX($ZZ:$ZZ,LEN(A1)-LEN(SUBSTITUTE(A1,",",""))+1))-1)*2+2&"]"),"00"))
Для ваших комментариев, имея только одно значение в каждой ячейке:
=LEFT(A1,FIND("-",A1))&TEXT(MID(A1,FIND("-",A1)+1,2),"00")