OK, try next code and comment
When testing the code, I got some messages because there is some links to external data in the formulas: Should not happen for you ...!
Option Explicit
Sub Treat()
Dim LR As Long, I As Long
Const SC As String = "S" ' Starting Column
Const SR As Integer = 2 ' Starting Row
Dim WkM As Integer ' Working Month
Dim WkColOff As Integer ' Working Column Offset
Application.ScreenUpdating = False
WkM = Month(Cells(SR, "A"))
LR = Range("A" & Rows.Count).End(xlUp).Row
For I = SR + 1 To LR
If (Month(Cells(I, "A")) <> WkM) Then
WkColOff = WkColOff + 1
Cells(SR, SC).Resize(3, 1).Copy Destination:=Cells(I, SC).Offset(0, WkColOff)
WkM = Month(Cells(I, "A"))
End If
Next
Application.ScreenUpdating = True
End Sub
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