Subtotal macro

Hi @henxerz
Let's say your data is in columns B to E
You can use an auxiliary column F
joint here the 3 cells

F2= B2 & C2 & D2

so, you get a column with

DogBrownBig
DogBrownSmall
CatBlueSmall
etc..

Now you can sort the table by this columnn and make subtotals for every change in this column

finally delete the auxiliary column F

Which number needs to be excluded to arrive at a total of 45 instead of 47?
If it is the three that is in your 2nd picture but not in the first, it still does not jive.

Long winded but easy to understand and also easy to maintain/change.

Sub Or_Maybe_So()
Dim lr As Long, i As Long, ttl As Long
Dim rng As Range
lr = Cells(Rows.Count, 1).End(xlUp).Row
ttl = WorksheetFunction.Sum(Cells(2, 4).Resize(lr - 1))
Application.ScreenUpdating = False
    For i = lr To 3 Step -1
        If Cells(i, 1).Value <> Cells(i - 1, 1).Value Or _
            Cells(i, 2).Value <> Cells(i - 1, 2).Value Or _
        Cells(i, 3).Value <> Cells(i - 1, 3).Value Then Cells(i, 1).Resize(, 4).Insert Shift:=xlDown
    Next i
    For Each rng In Range("A2:D" & Rows.Count).SpecialCells(xlConstants).Areas
        With rng.Cells(1).Offset(rng.Rows.Count)
            .Value = "Subtotal"
            .Font.Bold = True
        End With
        With rng.Cells(1).Offset(rng.Rows.Count, rng.Columns.Count - 1)
            .Formula = "=Sum(R[-" & rng.Rows.Count & "]C:R[-1]C)"
                .Value = .Value
            .Font.Bold = True
        End With
    Next rng
    With Cells(Rows.Count, 1).End(xlUp).Offset(1)
        .Value = "Total"
        .Font.Bold = True
            With .Offset(, 3)
                .Value = ttl
                .Font.Bold = True
            End With
    End With
Application.ScreenUpdating = True
End Sub