This is ksutile a movie subtitle editor for KDE that works mainly on .srt files. As Gentoo seems to be out of subtitle editors I suggest this package. It uses mplayer. This is the only subtitle editor really functional that I could find.
Created attachment 43200 [details] media-video/ksubtile/ksubtile-1.01.1.ebuild
This ebuild also closes bug #30907.
*** Bug 30907 has been marked as a duplicate of this bug. ***
In portage.