From VideoHelp.com:
"Subtitle Edit is a free editor for video subtitles - a subtitle editor.
With SE you can easily adjust a subtitle if it is out of sync with the
video and much more. Visually sync/adjust a subtitle (start/end position
and speed). Import Blu-ray SUP titles or VobSub sub/idx binary subtitles
and OCR to text srt subtitles. SUP to SRT, SUB to SRT. DVD to SRT.
Requires Microsoft .NET Framework Version 4.8 or later."
Home Page
https://www.nikse.dk/subtitleedit
Release Notes
https://github.com/SubtitleEdit/subtitleedit/releases/latest
Portable Version available