Many different kinds of magic squares available throughout the world.

Upside down Magic square is one among them.

If you view this as shown below, this magic square will give a total of 24 in all Vertical, Horizontal and both Diagonal.

If you turn to 180 degree ( upside down) and then also it will give the same total of 24 in all Vertical, Horizontal and both diagonals.

I have done a 120 x 120 upside down Magic square.