倒數筆數 自動提取 (13873)

B2=IF(C2="","",ROW(A1))

G2=OFFSET(C$1,COUNTA(C:C)-E$2+ROW(A1)-1,)&""

G2另解=OFFSET(C$1,MAX(B:B)-E$2+ROW(A1),)&""