This paper presents a significant contribution to the field of nanoscale computing by proposing an innovative reversible Arithmetic and Logic Unit (ALU) implemented in Quantum-Dot Cellular Automata (QCA). Reversible logic and QCA technology offer promising alternatives to conventional CMOS technology, addressing the challenges of operating at nanoscale dimensions. The primary objective is to develop a highly efficient ALU capable of performing 26 distinct arithmetic and logical operations. The ALU design is based on a novel reversible full adder-subtractor optimized for minimal quantum cost, which is crucial for energy-efficient quantum computation. The evaluation encompasses various criteria related to reversibility, such as gate count, number of constant inputs, number of garbage outputs, and quantum cost. QCA-specific criteria, including cell count, occupied area, and clock cycles, are also considered. The outcomes of this research contribute to the advancement of cell-efficient nanoscale computing, with implications for quantum computation, emerging technologies, and future integrated circuit design.