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Given a finite poset , its zeta matrix encode fundamental incidence-theoretic information about the order structure. In this paper we introduce and study the \emph{order-complement matrix} , where is the all-ones matrix. We prove a closed formula for its characteristic polynomial and for its determinant, showing that , where and is the reduced Euler characteristic of . This provides a new, unexpectedly simple linear-algebraic expression for the Euler characteristic of a poset, complementing existing determinant formulas for matrices derived from incidence relations.

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