The NOT formula in Excel is a logical function that inverts the value of its argument. It is used to change a TRUE value to FALSE or a FALSE value to TRUE. It is useful when you want to make a logical test for the opposite of a condition.
The syntax for the function is =NOT(logical_test), where the logical_test is a value or a reference to a cell that contains a value.
The function returns the opposite of the logical test, TRUE if the logical test is false, and FALSE if the logical test is true. It can be used in combination with other logical functions like the AND and OR functions to create more complex logical tests.