diff --git a/packages/engine-formula/src/functions/math/subtotal/__tests__/index.spec.ts b/packages/engine-formula/src/functions/math/subtotal/__tests__/index.spec.ts
index bdec5030b8..9a1282737d 100644
--- a/packages/engine-formula/src/functions/math/subtotal/__tests__/index.spec.ts
+++ b/packages/engine-formula/src/functions/math/subtotal/__tests__/index.spec.ts
@@ -275,12 +275,16 @@ describe('Test subtotal', () => {
             expect(result).toBe(11.157);
         });
         it('Count, Var1 is array, var2 is array', async () => {
-            const result = await calculate('=SUBTOTAL(2,A1:B2,A3:F4)');
+            let result = await calculate('=SUBTOTAL(2,A1:B2,A3:F4)');
             expect(result).toBe(10);
+            result = await calculate('=SUBTOTAL(2,B1:C1)');
+            expect(result).toBe(1);
         });
         it('Counta, Var1 is array, var2 is array', async () => {
-            const result = await calculate('=SUBTOTAL(3,A1:B2,A3:F4)');
+            let result = await calculate('=SUBTOTAL(3,A1:B2,A3:F4)');
             expect(result).toBe(14);
+            result = await calculate('=SUBTOTAL(3,B1:C1)');
+            expect(result).toBe(2);
         });
         it('Max, Var1 is array, var2 is array', async () => {
             const result = await calculate('=SUBTOTAL(4,A1:B2,A3:F4)');
diff --git a/packages/engine-formula/src/functions/math/subtotal/index.ts b/packages/engine-formula/src/functions/math/subtotal/index.ts
index 71976195fd..44ed0daf36 100644
--- a/packages/engine-formula/src/functions/math/subtotal/index.ts
+++ b/packages/engine-formula/src/functions/math/subtotal/index.ts
@@ -84,6 +84,7 @@ export class Subtotal extends BaseFunction {
         return this._handleSingleObject(functionNum as BaseValueObject, ...refs);
     }
 
+    // eslint-disable-next-line max-lines-per-function, complexity
     private _handleSingleObject(functionNum: Nullable<BaseValueObject>, ...refs: FunctionVariantType[]) {
         const indexNum = this._getIndexNumValue(functionNum);
         let result;
@@ -195,13 +196,28 @@ export class Subtotal extends BaseFunction {
     }
 
     private _count(ignoreHidden: boolean, ...refs: FunctionVariantType[]) {
-        const flattenArray = this._flattenRefArray(ignoreHidden, ...refs);
+        let accumulatorAll: BaseValueObject = NumberValueObject.create(0);
+        for (let i = 0; i < refs.length; i++) {
+            const variant = refs[i];
 
-        if (flattenArray.isError()) {
-            return flattenArray;
+            if (!variant.isReferenceObject()) {
+                return ErrorValueObject.create(ErrorType.VALUE);
+            }
+
+            const rowData = (variant as BaseReferenceObject).getRowData();
+
+            (variant as BaseReferenceObject).iterator((valueObject, rowIndex) => {
+                if (ignoreHidden && this._isRowHidden(rowData, rowIndex)) {
+                    return true;
+                }
+
+                if (valueObject?.isNumber()) {
+                    accumulatorAll = accumulatorAll.plusBy(1);
+                }
+            });
         }
 
-        return flattenArray.count();
+        return accumulatorAll;
     }
 
     private _counta(ignoreHidden: boolean, ...refs: FunctionVariantType[]) {
diff --git a/packages/umd/scripts/index.mjs b/packages/umd/scripts/index.mjs
index 0027660ead..20b4d58cc3 100644
--- a/packages/umd/scripts/index.mjs
+++ b/packages/umd/scripts/index.mjs
@@ -167,6 +167,7 @@ function buildJS() {
     const libs = [
         '@univerjs/protocol',
         '@univerjs/core',
+        '@univerjs/rpc',
         '@univerjs/design',
         '@univerjs/engine-render',
         '@univerjs/engine-numfmt',
@@ -200,7 +201,6 @@ function buildJS() {
         '@univerjs/docs-drawing-ui',
         '@univerjs/slides',
         '@univerjs/slides-ui',
-        '@univerjs/rpc',
         '@univerjs/network',
         '@univerjs/facade',
         '@univerjs/uniscript',