Sub insertrow()
Dim tbl As ListObject
Dim n As Long
Dim k As Long
Dim i As Long
  Set tbl = ActiveSheet.ListObjects(1)
  For n = tbl.DataBodyRange.Rows.Count To 1 Step -1
    k = tbl.DataBodyRange(n, 5)
    For i = 1 To k - 1
      tbl.ListRows.Add (n + i)
      tbl.DataBodyRange(n + i, 1) = tbl.DataBodyRange(n, 1) + i
      tbl.DataBodyRange(n + i, 2) = tbl.DataBodyRange(n, 2)
      tbl.DataBodyRange(n + i, 3) = tbl.DataBodyRange(n, 3)
      tbl.DataBodyRange(n + i, 4) = tbl.DataBodyRange(n, 4) / k
      tbl.DataBodyRange(n + i, 4).NumberFormat = "#,###.00"
    Next
      tbl.DataBodyRange(n, 4) = tbl.DataBodyRange(n + 1, 4)
      tbl.DataBodyRange(n, 4).NumberFormat = "#,###.0"
  Next n

End Sub