Excel - Promedio con valores menores a 0

0.000254630

00:00:09

0.000115741

0.000208333

0.000173611

0.000150463

0.000104167

0.000115741

0.000312500

0.000081019

0.000081019

0.000231481

0.000092593

0.000069444

0.000115741

0.000092593

0.000173611

0.000173611

0.000092593

0.000081019

0.000115741

Option Explicit

Sub Convertir_a_Hora()

    Dim Colum As String, Col As String, a As Integer, Fila As Integer

    Colum = "BCEFIM"

    For a = 1 To Len(Colum)

        Col = Mid$(Colum, a, 1)

        For Fila = 3 To 25

            If WorksheetFunction.IsText(Cells(Fila, Col)) Then

                Cells(Fila, Col) = "00:00" & Cells(Fila, Col)

            End If

            If IsNumeric(Cells(Fila, Col)) And Cells(Fila, Col) > 0.041666 Then

                Cells(Fila, Col) = Cells(Fila, Col) / 60

            End If

        Next

    Next

    Range("M26,B3:C25,E3:F25,I3:I25,M3:M25").Select

    Selection.NumberFormat = "hh:mm:ss;@"

    Range("A26").Select

End Sub