COUNTIF and COUNTIFS with SUBTOTAL

I have googled and used this forum to figure out how to combine SUBTOTAL with other formulas. For instance, here's one formula I've used to calculate an average that ignores cells with a zero value: =AVERAGE((IF(SUBTOTAL(9,OFFSET(L$7,ROW(L$7:L$112)-ROW(L$7),0))<>0,SUBTOTAL(9,OFFSET(L$7,ROW(L$7:L$112)-ROW(L$7),0)))))

However, I'm not entirely sure what's going on in that formula and I have a more complicated formula that I'd like to reflect the filtered values. Here's the formula: =(COUNTIF(L7:L112, "<0"))/(COUNTIFS(L7:L112,"<>0",P7:P112,"=Yes"))

It works as intended (gives me a percentage that I'm looking for) but how would I change it to work with SUBTOTAL?

Thanks for your help. However, I tried your formula and it looks like it doesn't work as intended. It still counts all the values in the range and the output value does not change based on what filter is on (and I checked the data, it should definitely change). Unfortunately I don't know enough about array formulas to fix this although they seem to be extremely useful so I need to find time to start learning that.

Thanks very much, that works very well.

The thing is that my sheet is very "wide" (176 columns in use) and the data is formatted in a way that I'd rather not use helper columns if at all possible. Do you or anyone else know how to achieve the same result without using a helper column - is that even possible?

Ok, that makes sense. Thanks very much your help, it's much appreciated!

Excellent. Thanks Tony Valko, that formula works beautifully.