Panic Button can be used to add subroutines to a currently encountered Ashigaru, but broken and unbroken subroutines are tracked as a running total as they are added and removed from the ice.:Ruling
As before, the runner encounters Ashigaru with 4 subroutines, breaks 3 with Grappling Hook, then uses Utopia Shard to subtract 2 subroutines. If the corp then draws 1 card with Panic Button, so that Ashigaru has 3 subroutines, will the third subroutine be broken or unbroken? You broke 3 subroutines, so the third subroutine is still broken.