`be642e`

Subject: SUBTOTAL
Category: value
Formula: =SUBTOTAL(5, A1:A3)
Canonical: 10

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	10
excel	match	10
lattice	match	10
ironcalc	match	10
hyperformula	match	10
libreoffice	match	10
formulas	diverge	#NAME?
pycel	match	10