SUMPRODUCT Numbers only in a filtered range

Hi.

I have never seen a file with so little in it that is so laggy. I assumed it was the whole-column SUMPRODUCTS, but killing them in the salmon pink cells made little difference. I have fixed the two formulae in yellow.

=SUMPRODUCT(--($S$10:$S$20<=20)*($S$10:$S$20<>""),SUBTOTAL(103,OFFSET($S$10:$S$20,ROW($S$10:$S$20)-ROW($S$10),0,1)))

=SUMPRODUCT(--($S$10:$S$20>20)*($S$10:$S$20<>""),SUBTOTAL(103,OFFSET($S$10:$S$20,ROW($S$10:$S$20)-ROW($S$10),0,1)))

Change the ranges, but don't go mad.

I saved as an XLSX to get rid of the VBA to see if that helped, but no. There is something seriously wrong with your file. It takes a second to calculate the simplest of formulae. It should take microseconds. I will fiddle with it for a little longer...