=OFFSET(reference, rows, cols, [height], [width])
=OFFSET(B3,3,2) // returns D6
The OFFSET function returns a reference to a cell that is a specified number of rows and columns from a cell or range of cells. In this example, the cell reference returned is D6, which is three rows down and two columns to the right of cell B3.
=OFFSET(B3,6,3) // returns E9
In this example, the cell reference returned is E9, which is six rows down and three columns to the right of cell B3.
=OFFSET(B3,1,3,6) // returns E4:E9
In this example, the cell reference returned is E4:E9, which is one row down and three columns to the right of cell B3, and is a range of six cells.
The OFFSET function returns a reference to a range that is a set number of rows and columns from a cell or cell range.