倒取數據 依數據多少 (15021)

 B2=OFFSET(A$1,TEXT(COUNTA(A:A)-ROW(A1),"0;999;999"),)&""

另解=IF(ROW(A1)>COUNTA(A:A)-1,"",OFFSET(A$1,COUNTA(A:A)-ROW(A1),))