`adeb26`

Subject: SUBTOTAL
Category: value
Formula: =SUBTOTAL(1, A1:A3)
Canonical: 20

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	20
excel	match	20
lattice	match	20
ironcalc	match	20
hyperformula	match	20
libreoffice	match	20
formulas	diverge	#NAME?
pycel	match	20