Matrix subtotal with no data

thomma , using isinscope and value of the row, we can replace the measure with another measure example

If(isinscope(Table[Level 2])  && isblank([M1]) , [M2], [M1] ) 

insinscope should be added from lowest to highest level in if and switch

Replace with value

If(isinscope(Table[Level 2])  && Max(Table[Level 2]) ="ABC" , [M2], [M1] ) 

Force some levels

If(isinscope(Table[Level 2])  && Max(Table[Level 2]) ="ABC" , calculate( [M2], [Level1] in {"1","2"} ), [M1] ) 

Power BI How to get the P&L formatting right: https://youtu.be/C9K8uVfthUU
Power BI How to get two columns format Profit and Loss Statement(P&L) right: https://youtu.be/WLg85yiMgHI
https://medium.com/microsoft-power-bi/power-bi-formatted-p-l-with-custom-sub-totals-and-blank-rows-e39ca822908a