Subtotal using formula

[mondrodeep]

[TABLE="width: 446"]
<colgroup><col><col><col><col><col span="2"></colgroup><tbody>[TR]
[TD]Date[/TD]
[TD]Items - Nov'18[/TD]
[TD]Qnty[/TD]
[TD]Rate[/TD]
[TD]Amt.[/TD]
[TD]Subtotal[/TD]
[/TR]
[TR]
[TD]1.11.18[/TD]
[TD]Executive Non Veg Lunch[/TD]
[TD]2[/TD]
[TD]40[/TD]
[TD]80[/TD]
[TD="align: right"]80[/TD]
[/TR]
[TR]
[TD]2.11.18[/TD]
[TD]Chicken Biryani[/TD]
[TD]2[/TD]
[TD]95[/TD]
[TD]190[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Chicken Bharta[/TD]
[TD]2[/TD]
[TD]45[/TD]
[TD]90[/TD]
[TD="align: right"]280[/TD]
[/TR]
[TR]
[TD]3.11.18[/TD]
[TD]Egg Fried Rice[/TD]
[TD]1[/TD]
[TD]36[/TD]
[TD]36[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Chilly Chicken Boneless[/TD]
[TD]1[/TD]
[TD]45[/TD]
[TD]45[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Toast with Butter + Omlet[/TD]
[TD]1[/TD]
[TD]20[/TD]
[TD]20[/TD]
[TD="align: right"]101[/TD]
[/TR]
[TR]
[TD]5.11.18[/TD]
[TD]Toast with Butter[/TD]
[TD]1[/TD]
[TD]20[/TD]
[TD]20[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Executive Non Veg Lunch[/TD]
[TD]1[/TD]
[TD]40[/TD]
[TD]40[/TD]
[TD="align: right"]60[/TD]
[/TR]
[TR]
[TD]6.11.18[/TD]
[TD]Toast with Butter[/TD]
[TD]1[/TD]
[TD]20[/TD]
[TD]20[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Special Non Veg Lunch[/TD]
[TD]3[/TD]
[TD]45[/TD]
[TD]135[/TD]
[TD="align: right"]155[/TD]
[/TR]
[TR]
[TD]9.11.18[/TD]
[TD]Chicken Biryani[/TD]
[TD]6[/TD]
[TD]95[/TD]
[TD]570[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Chicken Pakora[/TD]
[TD]1[/TD]
[TD]45[/TD]
[TD]45[/TD]
[TD="align: right"]615[/TD]
[/TR]
[TR]
[TD]10.11.18[/TD]
[TD]Toast with Butter + Omlet[/TD]
[TD]1[/TD]
[TD]20[/TD]
[TD]20[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Chicken Sandwich[/TD]
[TD]1[/TD]
[TD]20[/TD]
[TD]20[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Egg Hakka Chow[/TD]
[TD]1[/TD]
[TD]32[/TD]
[TD]32[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Chilly Chicken Boneless[/TD]
[TD]1[/TD]
[TD]45[/TD]
[TD]45[/TD]
[TD] [/TD]
[/TR]
[TR]
[TD] [/TD]
[TD]Egg Fried Rice[/TD]
[TD]1[/TD]
[TD]36[/TD]
[TD]36[/TD]
[TD="align: right"]153[/TD]
[/TR]
</tbody>[/TABLE]


I would like to do the above by using formula & not by Subtotal function (under Data menu).

 

[mondrodeep]

Whether Sum with Offset is applicable?

 

[Fluff]

Hi & welcome to MrExcel
With a helper column you could use

Excel 2013/2016
	A	B	C	D	E	F	G
1	Date	Items - Nov'18	Qnty	Rate	Amt.
2	1.11.18	Executive Non Veg Lunch	2	40	80	1.11.18	80
3	2.11.18	Chicken Biryani	2	95	190	2.11.18
4		Chicken Bharta	2	45	90	2.11.18	280
5	3.11.18	Egg Fried Rice	1	36	36	3.11.18
6		Chilly Chicken Boneless	1	45	45	3.11.18
7		Toast with Butter + Omlet	1	20	20	3.11.18	101
8	5.11.18	Toast with Butter	1	20	20	5.11.18
9		Executive Non Veg Lunch	1	40	40	5.11.18	60
10	6.11.18	Toast with Butter	1	20	20	6.11.18
11		Special Non Veg Lunch	3	45	135	6.11.18	155
12	9.11.18	Chicken Biryani	6	95	570	9.11.18
13		Chicken Pakora	1	45	45	9.11.18	615
14	10.11.18	Toast with Butter + Omlet	1	20	20	10.11.18
15		Chicken Sandwich	1	20	20	10.11.18
16		Egg Hakka Chow	1	32	32	10.11.18
17		Chilly Chicken Boneless	1	45	45	10.11.18
18		Egg Fried Rice	1	36	36	10.11.18	153
Dont

Cell Formulas
Range	Formula
F2	=A2
F3	=IF(A3="",F2,A3)
G2	=IF(COUNTIF(F$2:F2,F2)=COUNTIF(F$2:F18,F2),SUMIF($F$2:$F$18,$F2,$E$2:$E$18),"")