Concatenate 2 colums where there is data

Hello All,
I am looking for a macro to concatenate K% and L% into M% for every row which column K has data.

I have attached a spreadsheet to serve as an example. Column M represents the final output.

Thanks in advance!

With the information you have provided
In M2

=(K1*10)+L1

Drag/Fill Down.

But if you must do it with code..

Sub a()
Dim rCell As Range
For Each rCell In Range(Range("K1"), Range("K" & Rows.Count).End(xlUp))
If rCell.Value <> "" Then rCell.Offset(0, 2).Value = rCell.Value & rCell.Offset(0, 1).Value
Next
End Sub