Option Explicit

Const NOTHYP As String = "В ячейке нет гиперссылки!"

Private Function getHyperlinkAddress(ByVal rCell As Range) As String
    Dim s As String
    If rCell.Hyperlinks.Count = 0 Then
        If Mid$(rCell.Formula, 2, 9) = "HYPERLINK" Then
            getHyperlinkAddress = Mid$(rCell.Formula, 13, InStr(13, rCell.Formula, Chr(34)) - 13)
        Else
            getHyperlinkAddress = NOTHYP
        End If
    Else
        s = rCell.Hyperlinks(1).SubAddress
        If s <> "" Then s = "#" & rCell.Hyperlinks(1).SubAddress
        getHyperlinkAddress = rCell.Hyperlinks(rCell.Hyperlinks.Count).Address & s
    End If
End Function

''===

Public Sub main()
Dim rowLast As Long, i&
Dim str1 As String
Const outFile As String = "resultat.nc"

  str1 = ThisWorkbook.Path & "/" & outFile
  Open str1 For Output As #1
  rowLast = ActiveSheet.Cells(Rows.Count, 1).End(xlUp).Row
  With ActiveSheet
  For i = 1 To rowLast
  str1 = getHyperlinkAddress(ActiveSheet.Range("A" & i))

  If str1 <> NOTHYP Then
  str1 = ThisWorkbook.Path & "/" & str1
   Open str1 For Input As #2
    Do While Not EOF(2)
      Line Input #2, str1
      If Not EOF(2) Then Print #1, str1
    Loop
    Close #2
  Else
    str1 = .Cells(i, 1).Value
    If .Cells(i, 2).Value <> "" Then
    str1 = str1 & vbTab & .Cells(i, 2).Value
    If .Cells(i, 3).Value <> "" Then
    str1 = str1 & vbTab & .Cells(i, 3).Value
    End If
    End If
    Print #1, str1
  End If
  Next i
  End With
  Close #1
End Sub

Public Sub main()
Dim rowLast As Long, i&, rowStart&
Dim clnStart As Byte
Dim str1 As String
Const outFile As String = "resultat.nc"

  str1 = ThisWorkbook.Path & "/" & outFile
  Open str1 For Output As #1
  With ThisWorkbook.ActiveSheet
    rowLast = .Cells(Rows.Count, 4).End(xlUp).Row
    rowStart = 0
    clnStart = 4
    For i = 1 To 100
    If .Cells(i, clnStart).Text = "%" Then
        rowStart = i
        Exit For
    End If
    Next i
    If rowStart = 0 Then
    MsgBox "В первых 100 строках не найдена ячейка, равная %. Макрос остановлен.", 48, "Не найдено"
    Close #1
    Exit Sub

    End If
  For i = 1 To rowLast
  str1 = getHyperlinkAddress(.Range(.Cells(i, clnStart).Address))

  If str1 <> NOTHYP Then
  If InStr(str1, ":\") = 0 Then
  str1 = ThisWorkbook.Path & "/" & str1
  End If
  If Dir(str1) = "" Then
    Close #1
    MsgBox "Не найден файл " & str1 & ". Макрос остановлен", 48, "Файл отсутствует "
    Exit Sub
  End If
   Open str1 For Input As #2
    Do While Not EOF(2)
      Line Input #2, str1
      If (str1 = "") And (EOF(2)) Then
      Else
        If (str1 <> "M05") And (str1 <> "M30") Then
            Print #1, str1
        End If
      End If
    Loop
    Close #2
  Else
    str1 = .Cells(i, clnStart).Value
    If .Cells(i, clnStart + 1).Value <> "" Then
        str1 = str1 & vbTab & .Cells(i, clnStart + 1).Value
        If .Cells(i, clnStart + 2).Value <> "" Then
            str1 = str1 & vbTab & .Cells(i, clnStart + 2).Value
            If .Cells(i, clnStart + 3).Value <> "" Then
                str1 = str1 & vbTab & .Cells(i, clnStart + 3).Value
                If .Cells(i, clnStart + 4).Value <> "" Then
                    str1 = str1 & vbTab & .Cells(i, clnStart + 4).Value
                End If
            End If
        End If
    End If
    Print #1, str1
  End If
  Next i
  End With
  Close #1
End Sub