From given table i want to count number of text "Yes" from Result column where numeric value is 25 or 35 from number column. I want to use subtotal here as i have to filer data on groups.
Subtotal with countifs in different columns
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I see the issue. Without making a too complicated formula try this: i. Add a new column (column D) with the following formula: "=+IF(AND(B2="Yes",OR(C2=25,C3=30)),"True","False")" -> This will create a column that shows the value TRUE if you have a "Yes" in Result column and 25 or 30 in Number column. ii. To get the SUBTOTAL of your search, add the following formula in the cell that needs to show the counted number: =SUMPRODUCT(SUBTOTAL(3,OFFSET(D2:D13,ROW(D2:D13)-ROW(D2),0,1)),--(D2:D13="TRUE")).
These two steps together will solve your issue