Some time back (Jan 10th) I reported to Support that we were regularly finding that the final entry in an exported list was missing from the Excel file generated; we were having to export the reversed view order, copy the first line of that, and paste it onto the end of the initial file. It was only by chance that we discovered this, by comparing the total shown in the Zoho custom view with the total number of rows in Excel.
After a number of screen shares etc, Support have confirmed that this is a bug at their end; they have said they won't bother letting users know as we're the only ones to have mentioned it - but I'm concerned that others may just not be aware that it's happening,