It swims.
Does a backflip.
Still swims.
What is it?
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SWIMS
Because
SWIMS is an Ambigram, when you rotate the capitalized word SWIMS around, you still get SWIMS.
Another word with this property is
NOON
It might be just
The word SWIMS
Reasoning
If you turned the word SWIMS through 180 degrees (do a backflip) it remains the same.
The word swims, since it has 180 degree rotational symmetry!