Cash Flow

If The Amount Is In Negative Then That Means Debtors i.e Trade Receivables Has Increased.

So In Your Case Trade Receivables Has Increased

in simple words.

amount receivable from one of the debtor is Rs.100. (opening)

during the period amount received from debtor is Rs. 60.

so closing balance is Rs. 40.

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here we should understand: 

treatment in difference amount of opening and closing (100-40)

i.e. decrease in debtors = nothing but cash inflow

so we should take positive number in changes in working capital (cash inflow)

we should identify the cash inflow or out flow based on chages in working capital items

based on above explanation:

decrease in current asset : cash inflow

increase in current asset : cash outflow