Copying Excel Embed Images in Excel itself

Hello All,

I understand that the subject of my thread is a bit vague.

Actually I have one excel file from a previous colleague who left the Company. In the attached sheet, I don't know how he copied the excel cell in the another worksheet as an image file with linked cells.

I guess it will be clear once the file is downloaded.

In Direct Margin Dashboard, there is an image file for month-wise data which is coming from Overhead cost worksheet. Now even though it is an image file, it is linked with those cells in Overhead cost sheet.

Can anyone explain how he did that please? Thanks