To be honest without seeing a file that's doing what you say I am, at best, making educated guesses.
What I would say is that INDIRECT is Volatile so every time XL recalculates so those cells (A2:A52) will recalculate which in turn means J & K are susceptible to change should either A/C alter (thereby altering J thereby altering K)
You say you had to use INDIRECT - why is this ?
IMO the only real "justification" for INDIRECT in this instance would be if you were physically deleting and replacing Sheet2, is that the case ?
If not you should really use an INDEX based approach given it's non-volatile
Note: you said down to AC510 - shouldn't A52 be referencing AC520 ?
If not shouldn't then A2 be referencing AC10 rather than AC20 - if so change the INDEX formula above from A$1 to A$2
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