Hello,

Two steps:

Array-enter into B1:B5:
=INDEX(A1:A99,LARGE(IF(A1:A99<"",ROW(A1:A99)),ROW (INDIRECT("1:"&MIN(COUNTA(A1:A99),
5)))),1)

Then array-enter into C1:
=AVERAGE(SMALL(B1:INDEX(B1:B5,MIN(COUNTA(A1:A99),
5));ROW(INDIRECT("1:"&MIN(COUNTA(A1:A99),4)))))

But that's quite complex. Maybe better to take a UDF.

Regards,
Bernd