Caluculation of Formulas

Hello ,

If any one can explain about the below calculation, Please let me know.


=SQRT(1/B$5*SUM(OFFSET(Sheet1!$E$2,MATCH(Sheet1!$N3,Sheet1!$A$2:$A$504,1)-1,0,-B$5)))*SQRT(252)

Please find the attachment regarding this.

Thanks,
Naidu.