Steps to Reproduce

1. import the attached file

Current Result

it takes over 90 seconds and still can't render a result

Expected Result

render its content

Debug Information

• When evaluating payment!A8, keikai evaluates it as ErrorEval.CIRCULAR_REF_ERROR
  set a breakpoint at org.zkoss.poi.ss.formula.WorkbookEvaluator

  private ValueEval evaluateAny(EvaluationCell srcCell, int sheetIndex,
  				int rowIndex, int columnIndex, EvaluationTracker tracker, Object ref, int[] offset) { //ZSS-1142
                  ...
  		if (cce.getValue() == null) {
  			if (!tracker.startEvaluate(cce)) {
  				return ErrorEval.CIRCULAR_REF_ERROR;
  			}
  

Workaround

not found