Financial ratios, could it be showed in negative values?

[MGadAllah]

Hi,
I am doing financial ratio analysis.
I've got a set of financial ratios resulted in negative values.
When I submitted it to my manager, he said that I should show it in positive values and remove the negative sign.
For example:
Cash flows from operating activities to current liabilities ratio
= Net Cash Flows From Operating Activities / Current Liabilities
= (23,670,081) / 137,863,745
= (17.17%)

Net Cash Flows From Operating Activities	(23,670,081)
Current Liabilities	137,863,745
Cash flows from operating activities to current liabilities ratio	= (23,670,081) / 137,863,745 = (17.17%)
Equation used in Excel	=IFERROR((L124/L110),"")

So what is the right result? to be shown as resulted or to remove the sign?
If I removed the negative sign, then Excel formula will be =IFERROR((-L124/L110),"")
Please advice for right action.

Thanks

 

[kirby]

I think your manager wants you to change the wording. So use “Net cash used from operating activities” and then you can use a positive amount because the description makes it negative.

 

[MGadAllah]

I think your manager wants you to change the wording. So use “Net cash used from operating activities” and then you can use a positive amount because the description makes it negative.

Thanks for your valuable time helping me.
I am afraid that, he only refer to the sign of the end result percentage that represents the ratio.
I mean for my above example, if the description text remains the same, shall I change the sign of the the end result? to be just (17.17%) with a negative sign , or I should remove the sign and let it be 17.17% ?
Thanks a lot.

 

[kirby]

If the description text remains the same, then the 17.17% should be shown with a negative sign, because the cash flow is negative. But the boss is the boss so if you present what is correct to boss as negative and boss still wants positive then it is to be shown as positive. It may be a company practice where everyone in the company understands the ratio will always be shown as positive and they are not totally misled because the report also shows the negative cash flow.

 

[MGadAllah]

then the 17.17% should be shown with a negative sign

Thanks a lot.

 

[Lee Thomas]

I think your manager wants you to change the wording. So use “Net cash used from operating activities” and then you can use a positive amount because the description makes it negative.

From looking at the numbers it is clear though that the business has not generated enough cash to be able to meet their obligations that fall within one year. I would get clarification from my manager as to what he means because clearly liabilities are more than cash available.