Understanding this code

I had a friend write this code for me a long time ago and it works really well. I'm trying to get into VBA myself and was wondering if anyone could explain the logic behind the code. I'm having a hard time understand why it was written this way and what each line accomplishes. The point of this module is to convert the decimal part of a cell from 1/8 to 1/10. As an example the number 300.4 would be converted to 300.5 after running the macro.

Sub DecimalConverter()
' Convert8to10 Macro
' Macro recorded 12/8/2008
' Convert decimal from 8ths to 10ths

Lastrow = Range("Au5536").End(xlUp).Row
For Each Cell In Range("Au1", Cells(Lastrow, 47))
If IsNumeric(Cell.Value) And _
Cell.HasFormula = False And _
Cell.Value <> "" Then
Cell.Value = Int(Cell.Value) _
+ (Cell.Value - Int(Cell.Value)) * 10 / 8
End If
Next Cell
End Sub


Any input on the code would be greatly appreciated.

Vjay

First read and act upon the forum rules, at the top. You'd be very interested in #3.