Can not copy data with VBA code

Can not copy data with VBA code
With the help of the below code, I am not able to copy the text in text files in excel cell if the text in the file starts with "="
How can I modify the code?

Sub rest()
Dim r As Range, txt As String, msg As String
With Sheets("input")
For Each r In .Range("a2", .Range("a" & Rows.Count).End(xlUp))
If r <> "" Then
If Dir(r.Text) <> "" Then
txt = CreateObject("Scripting.FileSystemObject").OpenTex tFile(r.Text).ReadAll
r(, 2) = txt
r(, 3) = Join(Filter(Split(txt, vbNewLine), "VBA-2", True, 1), vbLf)
Else
msg = msg & vbLf & r.Text
End If
End If
Next
End With
If Len(msg) Then MsgBox "File not fouond" & msg
End Sub