SUBTOTAL function - Microsoft Support
The SUBTOTAL function is designed for columns of data, or vertical ranges. It is not designed for rows of data, or horizontal ranges. For example, when you subtotal a horizontal range using a function_num of 101 or greater, such as SUBTOTAL (109,B2:G2), hiding a column does not affect the subtotal.
Applies To:
Excel for Microsoft 365, Excel for Microsoft 365 for Mac, Excel for the web, Excel 2021, Excel 2021 for Mac, Excel 2019, Excel 2019 for Mac, Excel 2016