The flipv filter specifies the vertical flip of the element.
#example {
filter: flipv();
}
The original
<img src="image/friend.gif" alt="IMG" width="170" height="140">

<div style="font: bold 170% sans-serif; width: 100%;">
Example text
</div>
The vertical flip
<img src="image/friend.gif" alt="IMG" width="170" height="140" style="filter: flipv();">

<div style="font: bold 170% sans-serif; width: 100%; filter: flipv();"> Example text </div>