I had this reply to a related thread about rotating a table in Excel 180 degrees:
I worked on this for some time on Excel 2011 for Mac and would like to update this method for rotating a data table 180 degrees. The formula is more like what I have below, where "original_table_bottom_right" and "new_table_top_left" are self explanatory references to the bottom right cell of the original table or the top left cell of the new table which has been rotated 180 degrees, respectively.
You can define the names for these two cells or you can reference these two cells directly in the formula, but if you reference the cells directly in the formula they need to be absolutely referenced with the style "$A$1".
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