$ export PS1='$ '
$ export PS2=''
$ # ----------------------Content of file ./EndOfFileNotHavingNewLine.txt Below:------
$ /bin/cat ./EndOfFileNotHavingNewLine.txt
ROW 01
ROW 02
ROW 03$ # ----------------------Content of file ./EndOfFileNotHavingNewLine.txt Above:------
$ /usr/bin/tac ./EndOfFileNotHavingNewLine.txt
ROW 03ROW 02
ROW 01
$ /bin/sed '1!G;h;$!d' ./EndOfFileNotHavingNewLine.txt
ROW 03
ROW 02
ROW 01
$ /bin/cat -e ./EndOfFileNotHavingNewLine.txt | /usr/bin/tail -1 | /bin/grep -E "\\$" >/dev/null 2>&1
$ export LAST_LINE_WITHOUT_NL=$?
$ # Using awk
$ /usr/bin/awk 'BEGIN {
        RowNum=0;
}
{
        arr[RowNum++]=$0;
}
END {
        RowNum--;
        if ( 0 != ENVIRON["LAST_LINE_WITHOUT_NL"] )
        {
                printf( "%s", arr[RowNum]);
        }
        else
        {
                printf( "%s\n", arr[RowNum]);
        }
        RowNum--;
        while ( 0 <= RowNum )
        {
                printf( "%s\n", arr[RowNum]);
                RowNum--;
        }
}' ./EndOfFileNotHavingNewLine.txt
ROW 03ROW 02
ROW 01
$