To flip a list so the last item comes first, sort by a helper column, use a formula, or in Excel 365 use one SORTBY formula that updates automatically. Power Query’s Reverse Rows does it for whole tables.
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The list

1. SORTBY (Excel 365)
=SORTBY(B3:B12,SEQUENCE(ROWS(B3:B12)),-1)SEQUENCE numbers the rows 1 to 10, and sorting by those numbers descending flips the list. It works for whole tables too: =SORTBY(B3:D12,SEQUENCE(ROWS(B3:D12)),-1).
2. INDEX and ROWS (any version)
=INDEX($B$3:$B$12,ROWS(B3:$B$12))Copy it down 10 rows. ROWS(B3:$B$12) is 10 in the first row, then 9, 8 … so INDEX returns the items from last to first.


3. Helper column and sort
Number the rows 1, 2, 3… in the next column, then select a number and click Data → Sort Largest to Smallest. This reorders the original data.


4. Power Query
Data → From Table/Range → Transform → Reverse Rows → Close & Load To. Click Refresh when the list changes.

