Sub Demo()
Application.ScreenUpdating = False
Dim i As Long, j As Long, k As Long
With ThisWorkbook.Worksheets("Sheet1").UsedRange
  For i = .Cells.SpecialCells(xlCellTypeLastCell).Row To 1 Step -1
    If InStr(.Cells(i, 5).Value, "<br>") > 0 Then
      For j = UBound(Split(.Cells(i, 5).Value, "<br>")) To 1 Step -1
        .Cells(i + 1, 5).EntireRow.Insert Shift:=xlShiftDown
        For k = 1 To 4
          .Cells(i + 1, k).Value = .Cells(i, k).Value
        Next
        .Cells(i + 1, 5).Value = Split(.Cells(i, 5).Value, "<br>")(j)
      Next
      .Cells(i, 5).Value = Split(.Cells(i, 5).Value, "<br>")(0)
    End If
  Next
End With
Application.ScreenUpdating = True
End Sub