PHPOffice · oleibman · Jun 1, 2025 · May 29, 2025
diff --git a/docs/references/function-list-by-category.md b/docs/references/function-list-by-category.md
@@ -263,6 +263,8 @@ RTD                      | **Not yet Implemented**
 SORT                     | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\Sort::sort
 SORTBY                   | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\Sort::sortBy
 TAKE                     | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\ChooseRowsEtc::take
+TOCOL                    | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\TorowTocol::tocol
+TOROW                    | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\TorowTocol::torow
 TRANSPOSE                | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\Matrix::transpose
 UNIQUE                   | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\Unique::unique
 VLOOKUP                  | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\VLookup::lookup
@@ -357,8 +359,6 @@ SUMX2PY2                 | \PhpOffice\PhpSpreadsheet\Calculation\MathTrig\SumSqu
 SUMXMY2                  | \PhpOffice\PhpSpreadsheet\Calculation\MathTrig\SumSquares::sumXMinusYSquared
 TAN                      | \PhpOffice\PhpSpreadsheet\Calculation\MathTrig\Trig\Tangent::tan
 TANH                     | \PhpOffice\PhpSpreadsheet\Calculation\MathTrig\Trig\Tangent::tanh
-TOCOL                    | **Not yet Implemented**
-TOROW                    | **Not yet Implemented**
 TRUNC                    | \PhpOffice\PhpSpreadsheet\Calculation\MathTrig\Trunc::evaluate
 VSTACK                   | **Not yet Implemented**
 WRAPCOLS                 | **Not yet Implemented**

diff --git a/docs/references/function-list-by-name-compact.md b/docs/references/function-list-by-name-compact.md
@@ -583,9 +583,9 @@ THAIYEAR                 | DATE_AND_TIME         | **Not yet Implemented**
 TIME                     | DATE_AND_TIME         | DateTimeExcel\Time::fromHMS
 TIMEVALUE                | DATE_AND_TIME         | DateTimeExcel\TimeValue::fromString
 TINV                     | STATISTICAL           | Statistical\Distributions\StudentT::inverse
-TOCOL                    | MATH_AND_TRIG         | **Not yet Implemented**
+TOCOL                    | LOOKUP_AND_REFERENCE  | LookupRef\TorowTocol::tocol
 TODAY                    | DATE_AND_TIME         | DateTimeExcel\Current::today
-TOROW                    | MATH_AND_TRIG         | **Not yet Implemented**
+TOROW                    | LOOKUP_AND_REFERENCE  | LookupRef\TorowTocol::torow
 TRANSPOSE                | LOOKUP_AND_REFERENCE  | LookupRef\Matrix::transpose
 TREND                    | STATISTICAL           | Statistical\Trends::TREND
 TRIM                     | TEXT_AND_DATA         | TextData\Trim::spaces

diff --git a/docs/references/function-list-by-name.md b/docs/references/function-list-by-name.md
@@ -579,9 +579,9 @@ THAIYEAR                 | CATEGORY_DATE_AND_TIME         | **Not yet Implemente
 TIME                     | CATEGORY_DATE_AND_TIME         | \PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel\Time::fromHMS
 TIMEVALUE                | CATEGORY_DATE_AND_TIME         | \PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel\TimeValue::fromString
 TINV                     | CATEGORY_STATISTICAL           | \PhpOffice\PhpSpreadsheet\Calculation\Statistical\Distributions\StudentT::inverse
-TOCOL                    | CATEGORY_MATH_AND_TRIG         | **Not yet Implemented**
+TOCOL                    | CATEGORY_LOOKUP_AND_REFERENCE  | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\TorowTocol::tocol
 TODAY                    | CATEGORY_DATE_AND_TIME         | \PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel\Current::today
-TOROW                    | CATEGORY_MATH_AND_TRIG         | **Not yet Implemented**
+TOROW                    | CATEGORY_LOOKUP_AND_REFERENCE  | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\TorowTocol::torow
 TRANSPOSE                | CATEGORY_LOOKUP_AND_REFERENCE  | \PhpOffice\PhpSpreadsheet\Calculation\LookupRef\Matrix::transpose
 TREND                    | CATEGORY_STATISTICAL           | \PhpOffice\PhpSpreadsheet\Calculation\Statistical\Trends::TREND
 TRIM                     | CATEGORY_TEXT_AND_DATA         | \PhpOffice\PhpSpreadsheet\Calculation\TextData\Trim::spaces

diff --git a/src/PhpSpreadsheet/Calculation/FunctionArray.php b/src/PhpSpreadsheet/Calculation/FunctionArray.php
@@ -2439,13 +2439,13 @@ class FunctionArray extends CalculationBase
             'argumentCount' => '0',
         ],
         'TOCOL' => [
-            'category' => Category::CATEGORY_MATH_AND_TRIG,
-            'functionCall' => [Functions::class, 'DUMMY'],
+            'category' => Category::CATEGORY_LOOKUP_AND_REFERENCE,
+            'functionCall' => [LookupRef\TorowTocol::class, 'tocol'],
             'argumentCount' => '1-3',
         ],
         'TOROW' => [
-            'category' => Category::CATEGORY_MATH_AND_TRIG,
-            'functionCall' => [Functions::class, 'DUMMY'],
+            'category' => Category::CATEGORY_LOOKUP_AND_REFERENCE,
+            'functionCall' => [LookupRef\TorowTocol::class, 'torow'],
             'argumentCount' => '1-3',
         ],
         'TRANSPOSE' => [

diff --git a/src/PhpSpreadsheet/Calculation/LookupRef/Matrix.php b/src/PhpSpreadsheet/Calculation/LookupRef/Matrix.php
@@ -44,6 +44,9 @@ public static function transpose($matrixData): array
         if (!is_array($matrixData)) {
             $matrixData = [[$matrixData]];
         }
+        if (!is_array(end($matrixData))) {
+            $matrixData = [$matrixData];
+        }
 
         $column = 0;
         /** @var mixed[][] $matrixData */

diff --git a/src/PhpSpreadsheet/Calculation/LookupRef/TorowTocol.php b/src/PhpSpreadsheet/Calculation/LookupRef/TorowTocol.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheet\Calculation\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PhpOffice\PhpSpreadsheet\Calculation\Information\ErrorValue;
+use PhpOffice\PhpSpreadsheet\Calculation\Information\ExcelError;
+
+class TorowTocol
+{
+    /**
+     * Excel function TOCOL.
+     *
+     * @return mixed[]|string
+     */
+    public static function tocol(mixed $array, mixed $ignore = 0, mixed $byColumn = false): array|string
+    {
+        $result = self::torow($array, $ignore, $byColumn);
+        if (is_array($result)) {
+            return array_map((fn ($x) => [$x]), $result);
+        }
+
+        return $result;
+    }
+
+    /**
+     * Excel function TOROW.
+     *
+     * @return mixed[]|string
+     */
+    public static function torow(mixed $array, mixed $ignore = 0, mixed $byColumn = false): array|string
+    {
+        if (!is_numeric($ignore)) {
+            return ExcelError::VALUE();
+        }
+        $ignore = (int) $ignore;
+        if ($ignore < 0 || $ignore > 3) {
+            return ExcelError::VALUE();
+        }
+        if (is_int($byColumn) || is_float($byColumn)) {
+            $byColumn = (bool) $byColumn;
+        }
+        if (!is_bool($byColumn)) {
+            return ExcelError::VALUE();
+        }
+        if (!is_array($array)) {
+            $array = [$array];
+        }
+        if ($byColumn) {
+            $temp = [];
+            foreach ($array as $row) {
+                if (!is_array($row)) {
+                    $row = [$row];
+                }
+                $temp[] = Functions::flattenArray($row);
+            }
+            $array = ChooseRowsEtc::transpose($temp);
+        } else {
+            $array = Functions::flattenArray($array);
+        }
+
+        return self::byRow($array, $ignore);
+    }
+
+    /**
+     * @param mixed[] $array
+     *
+     * @return mixed[]
+     */
+    private static function byRow(array $array, int $ignore): array
+    {
+        $returnMatrix = [];
+        foreach ($array as $row) {
+            if (!is_array($row)) {
+                $row = [$row];
+            }
+            foreach ($row as $cell) {
+                if ($cell === null) {
+                    if ($ignore === 1 || $ignore === 3) {
+                        continue;
+                    }
+                    $cell = 0;
+                } elseif (ErrorValue::isError($cell)) {
+                    if ($ignore === 2 || $ignore === 3) {
+                        continue;
+                    }
+                }
+                $returnMatrix[] = $cell;
+            }
+        }
+
+        return $returnMatrix;
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/AllSetupTeardown.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/AllSetupTeardown.php
@@ -95,4 +95,13 @@ protected function setArrayAsValue(): void
             Calculation::RETURN_ARRAY_AS_VALUE
         );
     }
+
+    protected function setArrayAsArray(): void
+    {
+        $spreadsheet = $this->getSpreadsheet();
+        $calculation = Calculation::getInstance($spreadsheet);
+        $calculation->setInstanceArrayReturnType(
+            Calculation::RETURN_ARRAY_AS_ARRAY
+        );
+    }
 }
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TocolTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TocolTest.php
@@ -0,0 +1,59 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Shared\StringHelper;
+use PHPUnit\Framework\Attributes\DataProvider;
+
+class TocolTest extends AllSetupTeardown
+{
+    #[DataProvider('providerTocol')]
+    public function testTorow(mixed $expectedResult, mixed $ignore = 'omitted', mixed $byColumn = 'omitted'): void
+    {
+        $this->mightHaveException($expectedResult);
+        $sheet = $this->getSheet();
+        $this->setArrayAsArray();
+        if (is_string($ignore) && $ignore !== 'omitted') {
+            $ignore = '"' . $ignore . '"';
+        }
+        if (is_string($byColumn) && $byColumn !== 'omitted') {
+            $byColumn = '"' . $byColumn . '"';
+        }
+        $ignore = StringHelper::convertToString($ignore);
+        $byColumn = StringHelper::convertToString($byColumn, convertBool: true);
+        if ($ignore === 'omitted') {
+            $formula = '=TOCOL(A1:D3)';
+        } elseif ($byColumn === 'omitted') {
+            $formula = "=TOCOL(A1:D3,$ignore)";
+        } else {
+            $formula = "=TOCOL(A1:D3,$ignore,$byColumn)";
+        }
+
+        $data = [
+            ['a-one', 'b-one', 'c-one', 'd-one'],
+            [null, 'b-two', 'c-two', '=2/0'],
+            [' ', 'b-three', 'c-three', 'd-three'],
+        ];
+        $sheet->fromArray($data, null, 'A1', true);
+        $sheet->setCellValue('A5', $formula);
+        $result = $sheet->getCell('A5')->getCalculatedValue();
+        self::assertSame($expectedResult, $result);
+    }
+
+    public static function providerTocol(): array
+    {
+        return [
+            'defaults' => [[['a-one'], ['b-one'], ['c-one'], ['d-one'], [0], ['b-two'], ['c-two'], ['#DIV/0!'], [' '], ['b-three'], ['c-three'], ['d-three']]],
+            'ignore=0' => [[['a-one'], ['b-one'], ['c-one'], ['d-one'], [0], ['b-two'], ['c-two'], ['#DIV/0!'], [' '], ['b-three'], ['c-three'], ['d-three']], 0],
+            'ignore=1 supplied as 1.1' => [[['a-one'], ['b-one'], ['c-one'], ['d-one'], ['b-two'], ['c-two'], ['#DIV/0!'], [' '], ['b-three'], ['c-three'], ['d-three']], 1.1],
+            'ignore=2' => [[['a-one'], ['b-one'], ['c-one'], ['d-one'], [0], ['b-two'], ['c-two'], [' '], ['b-three'], ['c-three'], ['d-three']], 2],
+            'ignore=3' => [[['a-one'], ['b-one'], ['c-one'], ['d-one'], ['b-two'], ['c-two'], [' '], ['b-three'], ['c-three'], ['d-three']], 3],
+            'ignore=4 invalid' => ['#VALUE!', 4],
+            'ignore=string invalid' => ['#VALUE!', 'x'],
+            'by column' => [[['a-one'], [0], [' '], ['b-one'], ['b-two'], ['b-three'], ['c-one'], ['c-two'], ['c-three'], ['d-one'], ['#DIV/0!'], ['d-three']], 0, true],
+            'by column using float rather than bool, ignore=2' => [[['a-one'], [0], [' '], ['b-one'], ['b-two'], ['b-three'], ['c-one'], ['c-two'], ['c-three'], ['d-one'], ['d-three']], 2, 29.7],
+        ];
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TorowTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TorowTest.php
@@ -0,0 +1,59 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Shared\StringHelper;
+use PHPUnit\Framework\Attributes\DataProvider;
+
+class TorowTest extends AllSetupTeardown
+{
+    #[DataProvider('providerTorow')]
+    public function testTorow(mixed $expectedResult, mixed $ignore = 'omitted', mixed $byColumn = 'omitted'): void
+    {
+        $this->mightHaveException($expectedResult);
+        $sheet = $this->getSheet();
+        $this->setArrayAsArray();
+        if (is_string($ignore) && $ignore !== 'omitted') {
+            $ignore = '"' . $ignore . '"';
+        }
+        if (is_string($byColumn) && $byColumn !== 'omitted') {
+            $byColumn = '"' . $byColumn . '"';
+        }
+        $ignore = StringHelper::convertToString($ignore);
+        $byColumn = StringHelper::convertToString($byColumn, convertBool: true);
+        if ($ignore === 'omitted') {
+            $formula = '=TOROW(A1:D3)';
+        } elseif ($byColumn === 'omitted') {
+            $formula = "=TOROW(A1:D3,$ignore)";
+        } else {
+            $formula = "=TOROW(A1:D3,$ignore,$byColumn)";
+        }
+
+        $data = [
+            ['a-one', 'b-one', 'c-one', 'd-one'],
+            [null, 'b-two', 'c-two', '=2/0'],
+            [' ', 'b-three', 'c-three', 'd-three'],
+        ];
+        $sheet->fromArray($data, null, 'A1', true);
+        $sheet->setCellValue('A5', $formula);
+        $result = $sheet->getCell('A5')->getCalculatedValue();
+        self::assertSame($expectedResult, $result);
+    }
+
+    public static function providerTorow(): array
+    {
+        return [
+            'defaults' => [['a-one', 'b-one', 'c-one', 'd-one', 0, 'b-two', 'c-two', '#DIV/0!', ' ', 'b-three', 'c-three', 'd-three']],
+            'ignore=0' => [['a-one', 'b-one', 'c-one', 'd-one', 0, 'b-two', 'c-two', '#DIV/0!', ' ', 'b-three', 'c-three', 'd-three'], 0],
+            'ignore=1 supplied as 1.1' => [['a-one', 'b-one', 'c-one', 'd-one', 'b-two', 'c-two', '#DIV/0!', ' ', 'b-three', 'c-three', 'd-three'], 1.1],
+            'ignore=2' => [['a-one', 'b-one', 'c-one', 'd-one', 0, 'b-two', 'c-two', ' ', 'b-three', 'c-three', 'd-three'], 2],
+            'ignore=3' => [['a-one', 'b-one', 'c-one', 'd-one', 'b-two', 'c-two', ' ', 'b-three', 'c-three', 'd-three'], 3],
+            'ignore=-1 invalid' => ['#VALUE!', -1],
+            'ignore=string invalid' => ['#VALUE!', 'x'],
+            'by column' => [['a-one', 0, ' ', 'b-one', 'b-two', 'b-three', 'c-one', 'c-two', 'c-three', 'd-one', '#DIV/0!', 'd-three'], 0, true],
+            'by column using int rather than bool, ignore=1' => [['a-one', ' ', 'b-one', 'b-two', 'b-three', 'c-one', 'c-two', 'c-three', 'd-one', '#DIV/0!', 'd-three'], 1, -15],
+        ];
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TransposeOnSpreadsheetTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/TransposeOnSpreadsheetTest.php
@@ -0,0 +1,33 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PHPUnit\Framework\Attributes\DataProvider;
+
+class TransposeOnSpreadsheetTest extends AllSetupTeardown
+{
+    #[DataProvider('providerTRANSPOSE')]
+    public function testTRANSPOSE(mixed $expectedResult, mixed $matrix): void
+    {
+        $sheet = $this->getSheet();
+        $this->setArrayAsArray();
+        if (!is_array($matrix)) {
+            $matrix = [$matrix];
+        }
+        $sheet->fromArray($matrix, null, 'A1', true);
+        $highColumn = $sheet->getHighestDataColumn();
+        $highRow = $sheet->getHighestDataRow();
+        $newHighColumn = $highColumn;
+        ++$newHighColumn;
+        $sheet->getCell("{$newHighColumn}1")
+            ->setValue("=TRANSPOSE(A1:$highColumn$highRow)");
+        self::assertSame($expectedResult, $sheet->getCell("{$newHighColumn}1")->getCalculatedValue());
+    }
+
+    public static function providerTRANSPOSE(): array
+    {
+        return require 'tests/data/Calculation/LookupRef/TRANSPOSE.php';
+    }
+}
diff --git a/tests/data/Calculation/LookupRef/TRANSPOSE.php b/tests/data/Calculation/LookupRef/TRANSPOSE.php
@@ -31,4 +31,20 @@
         [[3.14]],
         3.14,
     ],
+    'single row' => [
+        [[1], [2], [3], [4]],
+        [[1, 2, 3, 4]],
+    ],
+    'single row 1-D' => [
+        [[1], [2], [3], [4]],
+        [1, 2, 3, 4],
+    ],
+    'single column' => [
+        [[1, 2, 3, 4]],
+        [[1], [2], [3], [4]],
+    ],
+    'single cell' => [
+        [[1]],
+        [[1]],
+    ],
 ];