=SUMPRODUCT(N(MATCH(IF(SUBTOTAL(103,INDIRECT(＂B＂&ROW(2:11))),B2:B11),IF(SUBTOTAL(103,INDIRECT(＂B＂&ROW(2:11))),B2:B11),)=ROW(1:10)))-(SUBTOTAL(103,B1:B11)11)

还可以

=SUMPRODUCT(N(MATCH(IF(SUBTOTAL(103,INDIRECT(＂B＂&ROW(1:11))),B1:B11,B1),IF(SUBTOTAL(103,INDIRECT(＂B＂&ROW(1:11))),B1:B11,B1),)=ROW(1:11)))-1

具体的根据区间自己调整公式