Codex's updates...

vendor/phpoffice/phpspreadsheet/src/PhpSpreadsheet/Calculation/MathTrig/Subtotal.php

@@ -32,6 +32,25 @@ class Subtotal
         );
     }
 
+    /**
+     * @param mixed[] $args
+     *
+     * @return mixed[]
+     */
+    protected static function filterFilteredArgs(Cell $cellReference, array $args): array
+    {
+        return array_filter(
+            $args,
+            function ($index) use ($cellReference) {
+                $explodeArray = explode('.', $index);
+                $row = $explodeArray[1] ?? '';
+
+                return is_numeric($row) ? ($cellReference->getWorksheet()->getRowDimension((int) $row)->getVisibleAfterFilter()) : true;
+            },
+            ARRAY_FILTER_USE_KEY
+        );
+    }
+
     /**
      * @param mixed[] $args
      *
@@ -125,13 +144,18 @@ class Subtotal
         if ($subtotal > 100) {
             $aArgs = self::filterHiddenArgs($cellReference, $aArgs);
             $subtotal -= 100;
+        } else {
+            $aArgs = self::filterFilteredArgs($cellReference, $aArgs);
         }
 
         $aArgs = self::filterFormulaArgs($cellReference, $aArgs);
         if (array_key_exists($subtotal, self::CALL_FUNCTIONS)) {
             $call = self::CALL_FUNCTIONS[$subtotal];
 
-            return call_user_func_array($call, $aArgs); //* @phpstan-ignore-line
+            /** @var float|int|string */
+            $temp = call_user_func_array($call, $aArgs);
+
+            return $temp;
         }
 
         return ExcelError::VALUE();