`46c9a8`

Subject: SUBTOTAL
Category: value
Formula: =SUBTOTAL(4, A1:A3)
Canonical: 30

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	30
excel	match	30
lattice	match	30
ironcalc	match	30
hyperformula	match	30
libreoffice	match	30
formulas	diverge	#NAME?
pycel	match	30