Can Offset() be used in Excel cell formulas when filtered (visible-only)?

E

EagleOne

2003

Situation: If the value in C5 (the next visible row) equals C1 *-1, and other columnar data in row
1 and row 5 I would like to delete both rows.

For this question, can one refer to the next visible row (after filtering) in a sheet-cell formula?

TIA EagleOne
 
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