Please let me know is there any function for Transfer the value from one time period to another time period
Without using offset,post,lag
need to transfer the values directly
If I understand your requirement correctly. Post, offset, and lag functions will work not sure why you don't want to use them.
Other than this, you can create the SYS module dimensioned by Time and create a line item and add the formula " Item(time) -12", which will give the previous year's months, then you can use this line item to lookup to get FY22 headcount value in FY23, like "IF current year Then EMP00 Headcount else EMP00
Hope this is work, or else please revert back.