The result is an adjusted row number that begins at 1.
TheINDEX functionis simply one way get the first cell in a given range:
This is for convenience only.
For example, ROW(C5) returns 5, since C5 is the fifth row in the spreadsheet.
When no reference is provided, ROW returns the row number of the cell which contains the formula.
ROWS Function
The Excel ROWS function returns the count of rows in a given reference.
you’ve got the option to use INDEX to retrieve individual values, or entire rows and columns.
The MATCH function is often used together with INDEX to provide row and column numbers….
