The Flip Vertically command reverses the selected layers vertically, that is, from top to bottom.
It leaves the dimensions of the layers and the pixel information unchanged.
You can access this command
From the main menu through Layer → Transform → Flip Vertically.
Figure 16.104. Applying “Flip Layer Vertically”
Before applying the command
The layer after it has been flipped. It looks as if the image has been reflected along the central horizontal axis of the layer.