I've typed in a clean sheet in A1 =ROW() and copied down thru A100.
In B1 I copied the formula and it displays 48 which is right and is equal to what Excel shows at bottom page if I select A1:A95 cells range.
So I recommend you to re-check manually your data sorting in ascendent order, selecting first 95 rows (or equivalent if you have more or less) and check against what Excel displays at bottom page.
Otherwise consider uploading a sample file. Give a look at the second green sticky post at this forums main page for uploading guidelines.