`5a4fd5`

Subject: SUBTOTAL
Category: value
Formula: =SUBTOTAL(2, A1:A3)
Canonical: 3

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	3
excel	match	3
lattice	match	3
ironcalc	match	3
hyperformula	match	3
libreoffice	match	3
formulas	diverge	#NAME?
pycel	match	3