https://bz.apache.org/bugzilla/show_bug.cgi?id=59433

            Bug ID: 59433
           Summary: Account special format not processed when value is 0
                    (zero)
           Product: POI
           Version: 3.14-FINAL
          Hardware: PC
            Status: NEW
          Severity: normal
          Priority: P2
         Component: XSSF
          Assignee: [email protected]
          Reporter: [email protected]

<c r="D7" s="25">
                <f>SUBTOTAL(9,D8:D14)</f>
                <v>0</v>
            </c>

<xf numFmtId="43" fontId="5" fillId="2" borderId="2" xfId="1"
applyNumberFormat="1" applyFont="1" applyFill="1" applyBorder="1">
            <alignment vertical="center"/>
        </xf>

<numFmt numFmtId="43" formatCode="_ * #,##0.00_ ;_ * \-#,##0.00_ ;_ *
&quot;-&quot;??_ ;_ @_ "/>

java:
sval = formatter.formatCellValue(cell, eval);
// sval = - 0  ver 3.14
// sval = 0.0  ver 3.13

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