Reversing the face normal on a polygon face switches the “front” and “back” facing direction of the face. Vertex normals are usually computed from the face normals, so they are affected as well.

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To avoid creating non-manifold geometry, use the Selected faces then extract option. This option will split vertices so as not to create non-manifold geometry.
To flip all normals to the same side
The normals flip to the side shared by the majority of all faces.
