The JSL I came up with isn't too complicated. I didn't write a formula but a table script. You could run this whenever you add more data.
dt = Current Data Table();
OffsetArray = Associative Array();
TimeRows = dt << Get Rows Where( :Time == -5 );
For Each( {val, idx}, TimeRows, OffsetArray[:Subject[val] || :Product[val]] = :Results[val] );
For Each Row( dt, :New Column = :Results - OffsetArray[:Subject || :Product] );
edit
After looking at the table more, I noticed the missing values in some :Results cells. You should recode those to 0 or alter the script a bit:
dt = Current Data Table();
OffsetArray = Associative Array();
TimeRows = dt << Get Rows Where( :Time == -5 );
For Each( {val, idx}, TimeRows, OffsetArray[:Subject[val] || :Product[val]] = If( !Is Missing( :Results[val] ), :Results[val], 0 ) );
For Each Row( dt, :Results with Offset = :Results - OffsetArray[:Subject || :Product] );