Çoketopla Makro

Private Sub CommandButton1_Click()
Set s1 = Sheets("isis")
Set s2 = Sheets("rapor")
Set s3 = Sheets("Karsılastırma")
Z = TimeValue(Now)
Set dic = CreateObject("scripting.dictionary")
    a = s1.Range("C2:AF" & s1.Cells(Rows.Count, 3).End(3).Row).Value
    b = s2.Range("O2:AC" & s2.Cells(Rows.Count, "O").End(3).Row).Value
    son_sat = UBound(a) + UBound(b)
    
    ReDim c(1 To son_sat, 1 To 17)
    For i = 1 To UBound(a)
        krt = a(i, 2)
        If Not dic.exists(krt) Then
            say = say + 1
            dic(krt) = say
            sat = say
        Else
            sat = dic(krt)
        End If
        c(sat, 1) = krt
        If a(i, 1) = "TRY" Then c(sat, 2) = c(sat, 2) + CDbl(a(i, 26)) Else c(sat, 2) = 0
        If a(i, 1) = "USD" Then c(sat, 3) = c(sat, 3) + CDbl(a(i, 26)) Else c(sat, 3) = 0
        If a(i, 1) = "EUR" Then c(sat, 4) = c(sat, 4) + CDbl(a(i, 26)) Else c(sat, 4) = 0
        If a(i, 1) = "GBP" Then c(sat, 5) = c(sat, 5) + CDbl(a(i, 26)) Else c(sat, 5) = 0
        c(sat, 12) = a(i, 30)
        
    Next i
    
    For i = 1 To UBound(b)
        krt1 = b(i, 1)
        If Not dic.exists(krt1) Then
            say = say + 1
            dic(krt1) = say
            sat = say
        Else
            sat = dic(krt1)
        End If
        c(sat, 1) = b(i, 1)
        If b(i, 12) = "TRY" Then c(sat, 7) = c(sat, 7) + b(i, 15) Else c(sat, 7) = 0
        If b(i, 12) = "USD" Then c(sat, 8) = c(sat, 8) + b(i, 15) Else c(sat, 8) = 0
        If b(i, 12) = "EUR" Then c(sat, 9) = c(sat, 9) + b(i, 15) Else c(sat, 9) = 0
        If b(i, 12) = "GBP" Then c(sat, 10) = c(sat, 10) + b(i, 15) Else c(sat, 10) = 0
        c(sat, 14) = c(sat, 2) - c(sat, 7)
        c(sat, 15) = c(sat, 3) - c(sat, 8)
        c(sat, 16) = c(sat, 4) - c(sat, 9)
        c(sat, 17) = c(sat, 5) - c(sat, 10)
    Next i
    s3.[A4].Resize(dic.Count, 17) = c
MsgBox "İşlem tamam." & vbLf & vbLf & CDate(TimeValue(Now) - Z), vbInformation
End Sub