Locations might not be in memory but within the files themselves. In this case the numbers there look like they count upwards after a flip (in the shot there all those 8F followed by 90 and then 91... is usually a dead giveaway).
You flip things because of endianess -- you can read about the big endian vs little endian holy wars on your own time but suffice to say in computers some CPUs use big endian (X86, aka the PC, being the most notable) where others (ARM and many other things) use little endian.
https://www.freecodecamp.org/news/what-is-endianness-big-endian-vs-little-endian/ . Consider it basically the computing equivalent of year-month-day, day-month-year and the got dropped on their head as a baby alternative of month-day-year (even if technically it does make sorting by month a bit easier in computers).
Added bonus the first number on the pointers list is 8EFC when flipped which is when the names in the second shot start. Quite often see that where the first entries or near the start is a length of the whole section (helps the DS navigate a bit if it does not have to find/guess where the end of the file name list starts and can just read the first byte, take that number, add it and go to the result, possibly before finding the name it wants and then the number that is in the list multiplied by however long the addresses are to find the matching address).
That said decoding a few more they are quite close together there so that might actually be pointers just for the names so you can split them up more easily that way, and decoding a few appears to follow that pattern.
Might be more pointers after the names, or there might be pointers at the start of the rom.bin (have certainly seen the names, which are not that essential for normal use in a game, be a separate file but the file locations be in the main file before in another DS game that did everything in one big archive).
Seeing ntft in there. It is not one of the more popular formats but it is ringing a bell. Does it change later in the list?
Pointers in general (you will probably meet them again when you start pulling out files) come in three main flavours on the DS, though there are a couple of others.
I usually describe them like the contents page of a book.
1) Standard.
Take the value of the pointer, start counting from the start of the file.
2) Offset.
Take the value of the pointer, start counting from some point in the file, usually the end of the header section/start of the section you care about. Continuing with the book analogy if you started counting physical pages but ignored that the numbering started later than that, with front matter using Roman numerals or something, then this is that.
3) Relative.
Take the value of the pointer, add it to the location of the pointer and you have the location. This is done as inside a CPU this can be an easier thing to do. You will tend to find this obvious if each pointer is an additional fixed distance "out" from where it should be (say pointer at address 0 is OK, address one is 4 bytes out, address 2 is 8 bytes, address 3 is 12... and wouldn't you know each pointer is 4 bytes apart).
The other two are
Sometimes it is just a length value so you get to add up everything before then. Might sound tedious but actually quite nice as the contents page analogy comes back -- in the numbered things above imagine what would happen had you ripped out a bunch of pages, or stuffed a bunch of new ones in and then went back to counting physical pages...
Sectors/pages. Sectors is more for hard drives and optical drives, pages for RAM and older consoles (where you might also meet it as banks). Anyway for optical drives then if you need to store however many gigabytes of files then you need a number that can address all that (32 bits is about 4 gigabytes, and is no coincidence that 32 bit Windows tops out at 4 gigs of RAM, single layer DVD is 4.35...) so instead things are broken into sectors instead. You say sector 500 and bytes 10 through 35 then you might waste some space, but when it is basically free nobody cares, waste bytes back in the NES days though and you get fired... probably from a cannon.