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.