When concatanating formated numbers you need a textfuntion to format the text for you.
change your code for col L to
(only line with .formula is changed)
Sub testConanceate1()
With Sheets("sheet1")
With .Range("L2:L" & .Range("AL" & Rows.Count).End(xlUp).Row)
.NumberFormat = ""
.Formula = "=AL2&""-""&TEXT(AM2,""mm:ss.00"")"
.NumberFormat = "@"
.Value = .Value
End With
End With
End Sub
edit: simpler code without as the number format handling twice is not needed.
Sub testConanceate1()
With Sheets("sheet1")
With .Range("L2:L" & .Range("al" & Rows.Count).End(xlUp).Row)
.Formula = "=AL2&""-""&text(am2,""mm:ss,00"")"
.Value = .Value
End With
End With
End Sub
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