Dim a, i As Long, n As Long
a = Sheets("Queries_2").Range("a1").CurrentRegion _
.Resize(, 3).Value
ReDim b(1 To 3, 1 To 1)
For i = 1 To 3
b(i, 1) = a(1, i)
Next
For i = 2 To UBound(a, 1)
If IsNumeric(a(i, 3)) And a(i, 3) > 0 Then
n = UBound(b, 2) + 1
ReDim Preserve b(1 To 3, 1 To n + a(i, 3) - 1)
For ii = n To n + a(i, 3) - 1
For iii = 1 To 3
b(iii, ii) = a(i, iii)
If iii = 3 Then b(iii, ii) = 1
Next
Next
End If
Next
With Sheets("Queries_2").Range("e1")
.CurrentRegion.ClearContents
.Resize(UBound(b, 2), UBound(b, 1)) _
= Application.Transpose(b)End With
Erase a, b