`41ef5f`

Subject: SUBTOTAL
Category: value
Formula: =SUBTOTAL(9, A1:A3)
Canonical: 60

Owning divergences (1)

DV-0021 formulas: function not implemented — OFFSET, SUBTOTAL
missing-function formulas

Per-engine results

matches canonical diverges no fixture

Engine	Verdict	Value
gsheets	match	60
excel	match	60
lattice	match	60
ironcalc	match	60
hyperformula	match	60
libreoffice	match	60
formulas	diverge	#NAME?
pycel	match	60