Numbers: Formula for last non-empty column cell

Formula needed to return the last non‑empty value in a Numbers column

I’m using Numbers on macOS and I need a formula for a column footer that always returns the last (bottom‑most) non‑empty cell value from that column. The table grows over time because I periodically insert new rows. Cells in the column, under the last non-empty cell may be blank.

Here is an example of the column L:

| Values |
|--------|
| 58,75  |
| 77,31  |
| 83,35  |
| 87,29  |
| 0,00   |
| 73,00  |
|        |
|        |

I need the footer to return 73,00, because it is the last non‑empty cell, even though there are blanks below it.

I’ve tried several LOOKUP‑based and XLOOKUP‑based formulas, but none of them return the correct last non‑empty value in Numbers.

Could someone provide a formula that works reliably in Numbers for macOS?

Thank you.