diff --git a/packages/s2-core/__tests__/bugs/issue-2804-spec.ts b/packages/s2-core/__tests__/bugs/issue-2804-spec.ts
new file mode 100644
index 0000000000..209152b0eb
--- /dev/null
+++ b/packages/s2-core/__tests__/bugs/issue-2804-spec.ts
@@ -0,0 +1,33 @@
+/* eslint-disable @typescript-eslint/ban-ts-comment */
+/**
+ * 透视表树状模式当某一组数据只有一条数据时, 叶子节点判断错误, 也渲染了展开/收起图标.
+ * @description spec for issue #2804
+ * https://github.com/antvis/S2/issues/2804
+ */
+import { S2Options } from '../../src';
+import * as mockDataConfig from '../data/data-issue-2804.json';
+import { getContainer } from '../util/helpers';
+import { PivotSheet } from '@/sheet-type';
+
+const s2Options: S2Options = {
+  width: 800,
+  height: 600,
+  hierarchyType: 'tree',
+};
+
+describe('Tree Leaf Node Status Tests', () => {
+  test('should get correctly tree icon and leaf node status', () => {
+    const s2 = new PivotSheet(getContainer(), mockDataConfig, s2Options);
+
+    s2.render();
+
+    const [a1, a2] = s2.getRowNodes();
+
+    expect(a1.isLeaf).toBeTruthy();
+    expect(a1.isTotals).toBeFalsy();
+    expect(a2.isLeaf).toBeFalsy();
+    expect(a2.isTotals).toBeTruthy();
+    expect(a1.belongsCell.treeIcon).not.toBeDefined();
+    expect(a2.belongsCell.treeIcon).toBeDefined();
+  });
+});
diff --git a/packages/s2-core/__tests__/data/data-issue-2804.json b/packages/s2-core/__tests__/data/data-issue-2804.json
new file mode 100644
index 0000000000..36479a1da9
--- /dev/null
+++ b/packages/s2-core/__tests__/data/data-issue-2804.json
@@ -0,0 +1,21 @@
+{
+  "fields": {
+    "rows": ["row0", "row1"],
+    "columns": ["col0"],
+    "values": ["cost"],
+    "valueInCols": true
+  },
+  "data": [
+    {
+      "row0": "a-1",
+      "col0": "b-1",
+      "cost": 2
+    },
+    {
+      "row0": "a-2",
+      "row1": "a-2-1",
+      "col0": "b-2",
+      "cost": 3
+    }
+  ]
+}
diff --git a/packages/s2-core/src/facet/layout/build-row-tree-hierarchy.ts b/packages/s2-core/src/facet/layout/build-row-tree-hierarchy.ts
index 1dc795ef1b..4cc15df0e6 100644
--- a/packages/s2-core/src/facet/layout/build-row-tree-hierarchy.ts
+++ b/packages/s2-core/src/facet/layout/build-row-tree-hierarchy.ts
@@ -1,5 +1,5 @@
-import { isNumber } from 'lodash';
-import { i18n } from '../../common';
+import { isEmpty, isNumber } from 'lodash';
+import { i18n, TOTAL_VALUE } from '../../common';
 import type { SpreadSheet } from '../../sheet-type';
 import { filterOutDetail } from '../../utils/data-set-operate';
 import { generateId } from '../../utils/layout/generate-id';
@@ -118,11 +118,18 @@ export const buildRowTreeHierarchy = (params: TreeHeaderParams) => {
       hierarchy.maxLevel = level;
     }
 
-    const emptyChildren = !pivotMetaValue?.children?.size;
-    if (emptyChildren || isTotals) {
+    /**
+     * 除了虚拟行小计节点外, 如果为空, 说明当前分组只有一条数据, 应该标记为叶子节点.
+     * https://github.com/antvis/S2/issues/2804
+     */
+    const children = [...(pivotMetaValue?.children?.keys() || [])].filter(
+      (child) => child !== TOTAL_VALUE,
+    );
+    const isEmptyChildren = isEmpty(children);
+    if (isEmptyChildren || isTotals) {
       node.isLeaf = true;
     }
-    if (!emptyChildren) {
+    if (!isEmptyChildren) {
       node.isTotals = true;
     }
 
@@ -133,7 +140,7 @@ export const buildRowTreeHierarchy = (params: TreeHeaderParams) => {
       hierarchy,
     );
 
-    if (!emptyChildren && !isCollapse && !isTotals && expandCurrentNode) {
+    if (!isEmptyChildren && !isCollapse && !isTotals && expandCurrentNode) {
       buildRowTreeHierarchy({
         level: level + 1,
         currentField: pivotMetaValue.childField,