с использованием объекта Dictionary
:
Sub ShiftAndIncrease()
Dim cell As Range, key As Variant
With CreateObject("Scripting.Dictionary")
For Each cell In Range("E1:E12").SpecialCells(xlCellTypeConstants) '
.Item(cell.Row Mod 12 + 1) = Increase(cell.Value2)
Next
Range("E1:E12").ClearContents
For Each key In .keys
Range("E" & key).Value = "'" & .Item(key)
Next
End With
End Sub
Function Increase(v As Variant)
Increase = Split(v, "-")(0) & "-" & Split(v, "-")(1) + 1
End Function