Sub T_275()
    Dim arrA()
    Dim lngI As Long, lngJ As Long
    Dim dblS As Double
        Range("l2:M2").Clear
        arrA = Range("D2").Resize(Cells(Rows.Count, 4).End(xlUp).Row - 1, 1).Value
            For lngI = 1 To UBound(arrA, 1) - 1
                If arrA(lngI, 1) < 0 And arrA(lngI + 1, 1) < 0 Then
                    dblS = dblS + arrA(lngI, 1)
                ElseIf arrA(lngI, 1) > 0 And arrA(lngI + 1, 1) > 0 Then
                    dblS = dblS + arrA(lngI, 1)
                ElseIf dblS < 0 Then
                    dblS = dblS + arrA(lngI, 1)
                    If dblS < [l2] Then
                        [l2] = dblS
                        dblS = 0
                    Else: dblS = 0
                    End If
                ElseIf dblS > 0 Then
                    dblS = dblS + arrA(lngI, 1)
                    If dblS > [m2] Then
                        [m2] = dblS
                        dblS = 0
                    Else: dblS = 0
                    End If
                End If
            Next lngI
End Sub