What is OFFSET?
Returns a reference offset from a starting point by specified rows and columns. Creates dynamic ranges that adjust automatically.
Syntax
=OFFSET(reference, rows, cols, [height], [width])
Example
Formula: =OFFSET(A1, 2, 1)
Result: Value at B3
How It Works
Returns cell 2 rows down and 1 column right from A1 (B3). Can also return multi-cell ranges with height and width parameters.