[Iska]

blackeangel, пробуйте:

Скрытый текст

Код:

Option Explicit

Sub Sample()
    Dim objRangeSource As Range
    Dim objRangeDest As Range
    Dim strSubstring As Variant
    
    With ThisWorkbook
        With .Worksheets.Add(After:=.Worksheets.Item("Есть"))
            .Name = "Будет"
            Set objRangeDest = .Cells(1, 1)
        End With
        
        For Each objRangeSource In .Worksheets.Item("Есть").UsedRange.Columns.Item(1).Cells
            For Each strSubstring In Split(objRangeSource.Value, "-")
                objRangeDest.Value = strSubstring
                Set objRangeDest = objRangeDest.Offset(1, 0)
            Next
        Next
    End With
End Sub