How to find k th row from bottom in a table in SQL

Refer table click here for this post. Table name is emp, to display kth row from bottom
we need to run the following command

select ename,sal from emp e1 where (select count(*) from emp e2 where e1.rowid <= e2.rowid)=4;

the inner query finds the row which has 4 rows below it using rowid keyword in sql.