Option Explicit
Sub abc()
Dim i, t
ReDim a(1 To 3 * 4 + 2)
t = Split([p2].Value, ".")
t(0) = Format(t(0), String(12, "0"))
For i = 1 To 12
a(i) = Mid(t(0), i, 1)
Next
If UBound(t) > 0 Then
If Len(t(1)) = 1 Then
a(i) = t(1): a(i + 1) = "0"
Else
a(i) = left(t(1), 1): a(i + 1) = Mid(t(1), 2, 1)
End If
End If
[a2].Resize(, UBound(a)) = a
End Sub