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NVDA doesn’t Detect and Announce the Presence of Formulas in Lotus Symphony Spreadsheets #860
It looks like LibreOffice Calc does now expose the presence of a formula via IAccessible2 object attributes:
Note the "Formula" (capital f) attribute. When there is no formula, it is still exposed, but with an empty value.
So, it should be possible to map this to NVDA's STATE_HASFORMULA in the soffice app module.
P4 for now, but good for a new developer to tackle.