Number.Sign Function of Power Query
 The Number.Sign function in Power Query returns 1 for positive numbers, -1 for negative numbers or 0 for zero. If number is null, Number.Sign returns null. 
Syntax
 Number.Sign(number as nullable number) as nullable number 
Example: Determine the sign of a positive number.
Power Query M
let
    Source = Number.Sign(182)
in
    Source     The output of the above code is:
1
Example: Determine the sign of a negative number.
Power Query M
let
    Source = Number.Sign(-182)
in
    Source      The output of the above code is:
-1
Example: Determine the sign of 0.
Power Query M
let
    Source = Number.Sign(0)
in
    Source          The output of the above code is:
0