Option Explicit
 
Sub Send_Mail()
    Dim objOutlookApp As Object, objMail As Object
    Dim sTo As String, sSubject As String, sBody As String, sAttachment As String
 
    Application.ScreenUpdating = False
    On Error Resume Next
    Set objOutlookApp = GetObject(, "Outlook.Application")
    Err.Clear 
    If objOutlookApp Is Nothing Then
        Set objOutlookApp = CreateObject("Outlook.Application")
    End If
    objOutlookApp.Session.Logon
    Set objMail = objOutlookApp.CreateItem(0)   
    If Err.Number <> 0 Then Set objOutlookApp = Nothing: Set objMail = Nothing: Exit Sub
    sTo = "AddressTo@mail.ru"    
    sSubject = "Автоотправка"   
    sBody = "Привет от Excel-VBA"    
    sAttachment = "C:\Temp\Книга1.xls"
    With objMail
        .To = sTo 
        .CC = "" 
        .BCC = "" 
        .Subject = sSubject 
        .Body = sBody 
        '.HTMLBody = sBody 
        .Attachments.Add sAttachment 
        .Send 'Display
    End With
 
    Set objOutlookApp = Nothing: Set objMail = Nothing
    Application.ScreenUpdating = True
End Sub

=ЕСЛИ(A8>A7+"00:60:00";$E$138;$E$139)

=СЧЁТЗ(B4;B122)/СЧЁТЕСЛИ(B4;B122;"Опоздание")