Dynamic insertion or deleting of blank cells

Try it like this - enter the number of splits you want (2 to n) in oolumn L

Sub InsertRowsOnValue()
    
    Dim r As Long, lr As Long
    Dim deleterow As Long
    Dim ws As Worksheet
    Set ws = ActiveSheet
    Dim iCol As Integer
    
    iCol = 35
    Application.ScreenUpdating = False
    For deleterow = ws.Range("M" & Rows.Count).End(xlUp).Row To 6 Step -1
        If ws.Range("M" & deleterow).Offset(0, -1).Value = "" Then
            Rows(deleterow).EntireRow.Delete
        End If
    Next deleterow
    
    
    
    With ws
        lr = .Cells(Rows.Count, "L").End(xlUp).Row
        For r = lr To 6 Step -1
            If IsNumeric(.Cells(r, "L")) And .Cells(r, "L") > 1 Then
                .Rows(r).Copy
                .Rows(r + 1).Resize(.Cells(r, "L").Value).Insert
                .Cells(r + 1, "M").Resize(.Cells(r, "L").Value).Value = 1 / .Cells(r, "L").Value
                .Cells(r + 1, "K").Resize(.Cells(r, "L").Value).Value = .Cells(r, "K").Value / .Cells(r, "L").Value
                Intersect(.Range("G:R"), .Cells(r + 1, "M").Resize(.Cells(r, "L").Value).EntireRow).Interior.ColorIndex = iCol
                If iCol = 35 Then
                iCol = 36
                Else
                iCol = 35
                End If
                .Cells(r + 1, "L").Resize(.Cells(r, "L").Value).Value = "Split"
                .Rows(r).Delete
            End If
        Next r
    End With
    Application.CutCopyMode = False
    Application.ScreenUpdating = True
End Sub