subscript out of range

hi

this  code   works  very  well  before I  add  sheet RSS . actually  I  mod two lines  , but  it  gives  error  in this  line 

If IsNumeric(vals(j + 3)) Then

I  mod two  lines  this 

 ShList = Split("stock|sales|pur|returns|rss", "|")

.FormulaR1C1 = "=RC[-5]+RC[-4]-RC[-3]+RC[-2]+RC[-1]"

the  idea  of  code  is calculate  the  values  for  all brand  across multiple  sheets  and  show  the  result  in summary .

Sub CollateData_v4()
  Dim d As Object
  Dim ShList As Variant, a As Variant, vals As Variant
  Dim i As Long, j As Long
  Dim s As String
  Dim tm As Double
  tm = Timer
  Set d = CreateObject("Scripting.Dictionary")
  ShList = Split("stock|sales|pur|returns|rss", "|")
  For j = 0 To UBound(ShList)
    With Sheets(ShList(j))
      a = .UsedRange.Value2
      For i = 2 To UBound(a)
        s = .Cells(i, 2)
        If Len(s) > 2 Then

        If Not d.exists(s) Then d(s) = Join(Application.Index(a, i, Array(3, 4, 5)), ";") & ";;;;"
          vals = Split(d(s), ";")
          If IsNumeric(vals(j + 3)) Then
           vals(j + 3) = vals(j + 3) + a(i, 6)
           Else
           vals(j + 3) = a(i, 6)
          End If

            d(s) = Join(vals, ";")

        End If
      Next i
    End With
  Next j
  Application.ScreenUpdating = False
  With Sheets("summary")
    .UsedRange.EntireRow.Delete
    With .Range("B2:C2").Resize(d.Count)
      .Value = Application.Transpose(Array(d.Keys, d.Items))
      With .Columns(2)
        .TextToColumns DataType:=xlDelimited, ConsecutiveDelimiter:=False, Semicolon:=True, Comma:=False, Space:=False, Other:=False
        With .Offset(, 7) ' ### was .Offset(, 5)
          .FormulaR1C1 = "=RC[-5]+RC[-4]-RC[-3]+RC[-2]+RC[-1]"
          .Value = .Value
        End With
        '.Resize(, 3).EntireColumn.Insert '### not needed
      End With
      .Columns(1).TextToColumns DataType:=xlDelimited, ConsecutiveDelimiter:=False, Semicolon:=True, Comma:=False, Space:=False, Other:=False
      With .Columns(0)
        .Cells(1).Value = 1
        .DataSeries Rowcol:=xlColumns, Type:=xlLinear, Step:=1
      End With
    End With
    With .Range("A1:J1")
      .Value = Array("item", "CODE", "BRAND", "TYPE", "MANUFACTURE", "STOCK", "SALES", "PUR", "RETURNS", "BALANCE")
       .Font.Bold = True
  .Interior.Color = RGB(166, 166, 166)
      .EntireColumn.AutoFit
    End With
    With .UsedRange
      .BorderAround xlContinuous
      .Borders(xlInsideVertical).LineStyle = xlContinuous
      .Borders(xlInsideHorizontal).LineStyle = xlContinuous
    End With
  End With
  Application.ScreenUpdating = True
  MsgBox Format(Timer - tm, "0.00")
End Sub

any  help  ,please?