On the left are three squares Red, Green and Blue. Each square is the same size and are overlapping.

Red is the top layer followed by Green and then Blue. The Layer order is shown in the Object Organiser illustration on the left.

If the Blue square is given the layer number 1 in the Layer panel of the Move Object To Layer action. The result is as shown on the left.

However, if instead the Red square is given the layer number –1, then the result is as shown on the left.