Using the isHasSubGrid event we can dynamically set which row to have subgrid enabled
<?php 
require_once '../../../../php/demo/tabs.php';
?>
<!DOCTYPE html>
<html>
  <head>
    <title>jqGrid PHP Demo</title>
    <link rel="stylesheet" type="text/css" media="screen" href="../../../../css/jquery-ui.css" />
    <link rel="stylesheet" type="text/css" media="screen" href="../../../../css/trirand/ui.jqgrid.css" />
    <link rel="stylesheet" type="text/css" media="screen" href="../../../../css/ui.multiselect.css" />
    <style type="text">
        html, body {
        margin: 0;            /* Remove body margin/padding */
        padding: 0;
        overflow: hidden;    /* Remove scroll bars on browser window */
        font-size: 75%;
        }
        
    </style>
    <script src="../../../../js/jquery.min.js" type="text/javascript"></script>
    <script src="../../../../js/trirand/i18n/grid.locale-en.js" type="text/javascript"></script>
         <script src="../../../../js/trirand/jquery.jqGrid.min.js" type="text/javascript"></script> <script type="text/javascript">         
    $.jgrid.no_legacy_api = true;
    $.jgrid.useJSON = true;
    $.jgrid.defaults.width = "700";
    </script>
     
    <script src="../../../../js/jquery-ui.min.js" type="text/javascript"></script>
  </head>
  <body>
      <div>
          <?php include ("grid.php");?>
      </div>
      <br/>
      <?php tabs(array("grid.php","subgrid.php"));?>
   </body>
</html>
grid.php.
<?php
require_once '../../jq-config.php';
// include the jqGrid Class
require_once ABSPATH."php/PHPSuito/jqGrid.php";
// include the driver class
require_once ABSPATH."php/PHPSuito/DBdrivers/jqGridPdo.php";
// Connection to the server
$conn = new PDO(DB_DSN,DB_USER,DB_PASSWORD);
// Tell the db that we use utf-8
$conn->query("SET NAMES utf8");

// Create the jqGrid instance
$grid = new jqGridRender($conn);
// Write the SQL Query
$grid->SelectCommand 'SELECT CustomerID, CompanyName, ContactName, Phone, City FROM customers';
// Set the table to where you update the data
$grid->table 'customers';
// Set output format to json
$grid->dataType 'json';
// Let the grid create the model
$grid->setColModel();
// Set the url from where we obtain the data
$grid->setUrl('grid.php');
// Set some grid options
$grid->setGridOptions(array(
    
"rowNum"=>10,
    
"height"=>250,
    
"rowList"=>array(10,20,30),
    
"sortname"=>"CustomerID"
));
$grid->setColProperty('CustomerID', array("label"=>"ID""width"=>50));
$grid->setSubGridGrid("subgrid.php");
$isSubgrid = <<<SUBGRID
function (rowid) {
    // if custommerid begin with B, do not use subgrid
    var cell = $(this).jqGrid('getCell', rowid, 1);
    //console.log(cell, rowid);
    if( cell && cell.substring(0,1) === "B") {
        return false;
    }
    return true;
}
SUBGRID;
$grid->setGridEvent('isHasSubGrid'$isSubgrid);
// Enable navigator
$grid->navigator true;
// Enable only editing
$grid->setNavOptions('navigator', array("excel"=>false,"add"=>false,"edit"=>false,"del"=>false,"view"=>false));
// Enjoy
$grid->renderGrid('#grid','#pager',truenullnulltrue,true);

subgrid.php.
<?php
require_once '../../jq-config.php';
// include the jqGrid Class
require_once ABSPATH."php/PHPSuito/jqGrid.php";
// include the driver class
require_once ABSPATH."php/PHPSuito/DBdrivers/jqGridPdo.php";
// Connection to the server
$conn = new PDO(DB_DSN,DB_USER,DB_PASSWORD);
// Tell the db that we use utf-8
$conn->query("SET NAMES utf8");
// Get the needed parameters passed from the main grid
// By default we add to postData subgrid and rowid parameters in the main grid
$subtable jqGridUtils::Strip($_REQUEST["subgrid"]);
$rowid jqGridUtils::Strip($_REQUEST["rowid"]);
if(!
$subtable && !$rowid) die("Missed parameters");
// Create the jqGrid instance
$grid = new jqGridRender($conn);
// Write the SQL Query
$grid->SelectCommand "SELECT OrderID, RequiredDate, ShipName, ShipCity, Freight FROM orders WHERE CustomerID = ?";
// set the ouput format to json
$grid->dataType 'json';
// Let the grid create the model
$grid->setColModel(null,array(&$rowid));
// Set the url from where we obtain the data
$grid->setUrl('subgrid.php');
// Set some grid options
$grid->setGridOptions(array(
    
"width"=>540,
    
"rowNum"=>10,
    
"sortname"=>"OrderID",
    
"height"=>110,
    
"postData"=>array("subgrid"=>$subtable,"rowid"=>$rowid)));
// Change some property of the field(s)
$grid->setColProperty("RequiredDate", array(
    
"formatter"=>"date",
    
"formatoptions"=>array("srcformat"=>"Y-m-d H:i:s","newformat"=>"m/d/Y"),
    
"search"=>false
    
)
);
$grid->navigator true;
$grid->setNavOptions('navigator', array("excel"=>false,"add"=>false,"edit"=>false,"del"=>false,"view"=>false));
// Enjoy
$subtable $subtable."_t";
$pager $subtable."_p";
$grid->renderGrid($subtable,$pagertruenull, array(&$rowid), true,true);