Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Yes, it can be negative.
Since both cash and bank balances are taken into account, net cash balance can be negative due to inclusion of bank overdrafts in cash and cash equivalents.
Another reason can be that though opening and closing balances are positive, yet net cash flows for the year are negative resulting in a decrease in cash balance.
