As requested, I am submitting a spreadsheet that reproduces the problem. If you go to Sheet2, you will see two SUMIF computations. One is summing values in Sheet1 that includes a "Subtotal" calculation. The other sums raw whole numbers. There are four rows in Sheet1; two labeled "App1" and two labeled "App2".
If you filter on either choice in Sheet1, the results in the SUMIF statement on Sheet2 for the Computed Number change to an incorrect value.
The problem appears to be with the values in Sheet1, column E, which is computed with the statement =SUBTOTAL(9,F2:G2). When I change all of the SUBTOTAL statements to SUM(F2:G2), it works properly when I filter for either App1 or App2.
Is this a bug or am I misunderstanding how it works.

Attached Files

Possible SUMIF Bug.xlsx (17.9 KB, 11 views)