Introduction
INDIRECT lets you create a cell reference from text. It helps when you want formulas to change which cells they look at based on other cell values.
When you want to change the cell a formula uses by typing a cell address in another cell.
When you have multiple sheets and want to pick which sheet to get data from by typing the sheet name.
When you want to build a formula that adjusts automatically if you change a part of the reference.
When you want to avoid rewriting formulas for different ranges by using a cell to hold the range address.
When you want to combine text and numbers to create a reference inside a formula.