Hi Harini,
For subtotal after Flow -
F_100 Account 1
F_100 Account 2
F_100 Account 3
Subtotal 1: $$$$$
F_200 Account 1
F_200 Account 4
Subtotal 2: $$$$$
F_100 Account 5
F_100 Account 6
Subtotal 3: $$$$$
Go to edit report - > FLOW dimension -> "Member sorting & Grouping" -> By property -> After group -> check local member.
Not clear following -
F_300 Account 5
F_300 Account 6
Account 1
Subtotal 4:=SUM(Subtotal 1+Subtotal 2+Subtotal 3+F_300: ACCOUNT 5+F_300 :ACCOUNT 6+F_300 :ACCOUNT 1)
Shrikant